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本文应用Jones模型,以沪市上市公司2011—2013年年报数据为基础,分析了内部控制的披露与公司盈余质量之间的关系,对内部控制披露的实施效果进行了研究。分析发现,披露内部控制审计报告的公司其会计盈余质量要显著高于未披露内部控制审计报告的公司;但是,披露内部控制审计报告的公司不能持续提高盈余质量。
This article uses the Jones model to analyze the relationship between the disclosure of internal control and the quality of corporate earnings on the basis of the data of annual reports of Shanghai listed companies from 2011 to 2013 and studies the implementation effect of the disclosure of internal control. The analysis found that the quality of accounting earnings of companies disclosing internal control audit reports is significantly higher than that of companies that have not disclosed internal control audit reports; however, companies that disclose internal control audit reports can not continuously improve the quality of earnings.