内部控制质量对盈余持续性的影响研究.pdf

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1、ABSTRACTAfterthefinancialfraudof"Enron"and"WorldCom",theUnitedStateslaunchedthe"Sarbanes-OxleyAct(SOX)"thatrequirespubliccompaniestoimplementstrictinternalcontrolsystem.Thesignificantamountoffinancialfraudcasesthathavewidespreadimpactsattractedthewholeworld'sattentiontotheconstructionofi

2、nternalcontrol.InMay2008,theMinistryofFinanceandotherfiveministriesofourcountryjointlyissued””，“”，“”Chinesevioletinflatedprofitsabout40millionyuanfrom2005to2008,andfrom2008to2011WanFuBiotechCompany'sfictionprofitwasmorethanninetypercentofthedisclosedprofit.Theirdisclosureofaccountingsurp

3、lushasnovalueforinvestorstomakedecisions,onthecontrary,itmightbringhugelossestoinvestors,andfinallytheyallendedinfailure.Oneofthemostimportantreasonsofitisthattheaccountingsurplusdidn'thavepersistence.Underthiscontext,thisarticletendstomakeananalysisthroughtherelatedtheoryonthebasisofnor

4、mativeanalysis,andthenusethedataofSSEandSZSEfrom2010to2012forempiricalanalysis.Considertheconsistencyofaccountingstandards,thisarticleselects2010-2012listedcompanies'dataassample,eliminatefinancialindustry,STcompaniesandthecompaniesthatexistingmissingvalues.Onthebasisofthelineartestmodel

5、ofthepersistenceofearnings,thisarticleusedtheregressionanalysismethodtoinvestigateallsamplesofthecompany'spersistenceofearnings.Accordingtothehighertheearningspersistence,andthehighertheaccruedpersistenceandthecashflowpersistence.Inthispaper,themainresearchcontentsarearrangedasfollowing:

6、Thefirstpart:introduction.CombinedwithChina'scurrentreality,thissectiondescribedthecurrentsituationtoleadtothearticlethemes.Thissectionintroducedtheresearchbackgroundandthevalueofthearticle,themainresearchcontentsandmethodsusedinthearticle.Thesecondpart;literaturereview.Firstthissectioni

7、ntroducedtheearningspersistenceandtheeconomicconsequencesofinternalcontrolrespectively.Theauthorthinksthatthecurrentstudiesofearningspersistencewerenotverycomprehensive.Sincedifferentscholars'researchonthedefinitionandmeasurementmethodoftheearningspersistenceondifferentap