上市公司内部控制信息披露与公司绩效实证研究——基于广东省09至11年的数据分析
本文选择2009—2011年在深圳证券交易所上市的广东省上市公司作为研究样本，对上市公司内部控制信息披露质量与公司绩效之间的关系进行实证分析。通过研究发现，内部控制信息披露质量与公司绩效之间存在显著的正相关关系，即信息披露质量水平越高，公司绩效水平也越高。
关键词：上市公司；内部控制；信息披露质量；公司绩效
ABSTRACT
This paper has chosen Shenzhen Stock Exchange listed company from 2009 to 2011 in Guangdong Province as the research sample, the internal control information on the listed companies to disclose the quality of the relationship between corporate performance and the empirical analysis. The research shows that internal control quality of information disclosure and corporate performance were significantly positively correlated, that is, the higher the level of disclosure quality, the higher the level of corporate performance.
Key Words: Listed Companies; Internal Control; Quality of Information Disclosure; Corporate Performance
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