IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-642-38442-4_33.html
   My bibliography  Save this book chapter

The Relation Between Earnings Management and Internal Control Information Disclosure: Evidences from Listed Companies in China

In: The 19th International Conference on Industrial Engineering and Engineering Management

Author

Listed:
  • Jing-ri He

    (Hunan University)

  • Jia Wang

    (Hunan University)

Abstract

We conduct an empirical research to examine the relation between earnings management and the disclosure of internal control through setting up internal control information disclosure index (CIDI) and using 1090 firms that disclosed information about internal control in 2010. We find that firms with higher internal control information disclosure expose to lower level of earnings management. This result not only has examined the implementation effects of new internal control information disclosure system, helping build and improve related laws and regulations, but also has a referenced significance for the further restrain of earnings management, the improvement of realness and reliability of financial reporting and the stimulation of healthy development of the capital market.

Suggested Citation

  • Jing-ri He & Jia Wang, 2013. "The Relation Between Earnings Management and Internal Control Information Disclosure: Evidences from Listed Companies in China," Springer Books, in: Ershi Qi & Jiang Shen & Runliang Dou (ed.), The 19th International Conference on Industrial Engineering and Engineering Management, edition 127, chapter 0, pages 311-320, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-38442-4_33
    DOI: 10.1007/978-3-642-38442-4_33
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-642-38442-4_33. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.