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本文从高管梯队特征考察企业风险倾向与内部控制缺陷信息披露之间的关系,选取北大荒和万福生科两案例进行对比,并补充了不隐瞒披露和其它行业隐瞒披露的对照案例组,通过重复检验以提高理论饱和度和外部效度。研究发现,风险倾向较高的企业,更倾向于隐瞒内部控制缺陷信息披露,本文对完善我国企业内部控制信息披露具有参考价值。
This essay examines the relationship between corporate risk predisposition and information disclosure of internal control defects from the characteristics of executive echelon, compares two cases of Beidahuang and Wanfu SEN, and supplements a control case group that does not hide the disclosure and other industry disclosure, Repeat the test to improve the theoretical saturation and external validity. The study finds that enterprises with higher risk tendencies tend to hide the information disclosure of internal control flaws. This article has reference value for improving the information disclosure of internal control of enterprises in our country.