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一、我国上市公司内部控制信息披露现状(一)数据选取为了解我国上市公司内部控制信息披露的状况以及内部控制信息披露与财务报告质量间的关系,本文选取2005年在深市公开发行A股的上市公司年报作为研究数据。
I. Status Quo of Internal Control Information Disclosure in China’s Listed Companies (I) Data Selection In order to understand the status of internal control information disclosure and the relationship between internal control information disclosure and financial reporting quality, this paper selects the public offering of A shares Of the listed company’s annual report as the research data.