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本文以2010-2013年我国上市公司为样本,研究了上市公司内部控制对业绩预告信息可靠性的影响。研究结果表明,良好的内部控制能够提高上市公司业绩预告信息的可靠性。进一步的研究结果表明,分析师跟踪、机构投资者持股等外部监督机制会弱化内部控制对业绩预告信息可靠性的正向影响。
This paper takes the listed companies in our country from 2010 to 2013 as a sample to study the influence of internal control of listed companies on the reliability of performance forecast information. The results show that good internal control can improve the reliability of performance forecast information of listed companies. Further research shows that external monitoring mechanisms such as analyst tracking and institutional investor holding will weaken the positive impact of internal control on the reliability of performance forecast information.