摘要
通过对2009-2014年上交所A股公司样本的研究,发现营业利润持续性高于线下项目,内部控制质量与盈余及营业利润持续性正相关,内部控制质量越高,盈余持续性越强;内部控制与盈余持续性关联度越高,分析师预测就越准确,即在高质量内部控制下,盈余持续性越强,分析师预测分歧度和预测误差越低。这一结论对上市公司是否自愿披露内部控制审计意见都成立,意味着在生成公司财务信息过程中,内部控制发挥了积极作用,分析师能识别公司内部控制和盈余所含信息,并对此做出反应。
Based on the Shanghai stock exchange in 2009—2009 a-share companies as samples, this paper explores the relation between internal control quality and surplus continued, and verifies the connection degree of the influence on analyst forecasts.Studies found that operating profit sustained higher than offline project, the internal control quality and surplus, and operating profit sustainability are related, the higher the quality of internal control, the stronger the surplus sustained. The higher the internal control, the more accurately analysts predict. Namely, under the high quality of internal control, the stronger the surplus sustained, the lower analysts predict differences degree and error. Whether the conclusion of the listed company voluntary disclosure of internal control auditing opinions are set up, it means that in the process of generating company financial information, internal control has played a positive role, analysts identify internal control and the surplus information contained,and respond.
出处
《湖北大学学报（哲学社会科学版）》
CSSCI
北大核心
2016年第2期132-138,161,共7页
Journal of Hubei University(Philosophy and Social Science)
