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Internal Control Examination and Earnings Quality——Evidence from Shanghai Stock Exchange
Author(s): 
Pages: 92-96
Year: Issue:  2
Journal: Journal of Central University of Finance & Economics

Keyword:  内部控制审核 操纵性应计项 会计盈余质量;
Abstract: 本文以上交所2007年数据研究上市公司首次内部控制审核对操纵性应计项的影响。研究发现,实施内部控制审核后,操纵性应计项明显降低,这为我国内部控制信息披露方面的监管提供了有益的参考。
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