论文部分内容阅读
为了探究我国上市公司内部控制信息披露质量与公司盈利能力的内在联系,本文以我国2013年有色金属行业的上市公司作为样本,分别采用主成分分析法和熵值法构建企业综合盈利能力指数和内部控制信息披露质量指数,再对有色金属行业上市公司内部控制信息披露质量和公司盈利能力进行实证分析。研究发现:内部控制信息披露质量越高的样本公司,其盈利能力越强。
In order to explore the inherent relationship between the quality of information disclosure of internal control of listed companies and the profitability of the listed companies in China, this paper takes the listed companies of China’s non-ferrous metals industry in 2013 as a sample and constructs the comprehensive profitability index and the internal Control the quality of information disclosure index, and then the listed companies in non-ferrous metals industry, the quality of internal control information disclosure and corporate profitability empirical analysis. The study found that the higher the quality of internal control information disclosure sample companies, the stronger its profitability.