The Relation Between Earnings Management and Internal Control Information Disclosure: Evidences from Listed Companies in China

Jing-ri He () and Jia Wang ()
Additional contact information
Jing-ri He: Hunan University
Jia Wang: Hunan University

Chapter Chapter 33 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 311-320 from Springer

Abstract: Abstract We conduct an empirical research to examine the relation between earnings management and the disclosure of internal control through setting up internal control information disclosure index (CIDI) and using 1090 firms that disclosed information about internal control in 2010. We find that firms with higher internal control information disclosure expose to lower level of earnings management. This result not only has examined the implementation effects of new internal control information disclosure system, helping build and improve related laws and regulations, but also has a referenced significance for the further restrain of earnings management, the improvement of realness and reliability of financial reporting and the stimulation of healthy development of the capital market.

Keywords: CIDI; Disclosure; Earnings management; Internal control (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38442-4_33

Ordering information: This item can be ordered from
http://www.springer.com/9783642384424

DOI: 10.1007/978-3-642-38442-4_33

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().