代理成本与内部控制自我评价报告的自愿披露——基于2010年沪市A股上市公司数据  

The Correlation Study on Agency Cost and the Voluntary Disclosure of Self-assessment Report on Internal Control: Based on the Data of Listed Companies in Shanghai Stock Exchange in 2010

作　　者：杜海霞[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《南京审计学院学报》2012年第2期52-59,共8页journal of nanjing audit university

基　　金：国家社会科学基金项目(08CJY008);北京市高等学校人才强教深化计划"高层次人才资助计划"项目(PHR20100512)

摘　　要：使用2010年沪市A股公司数据,对代理成本与内部控制自我评价报告自愿披露的关系进行实证分析,结果表明内部控制自我评价报告的自愿披露水平与管理费用率负相关,与总资产周转率显著正相关。此外,公司的规模显著正向影响自愿披露水平,资产负债率与公司上市年限显著负向影响自愿披露水平。因此,监管部门有必要强制要求上市公司披露内部控制自我评价报告。Based on the data from listed companies of Shanghai Stock Exchanges in 2010, this study analyses the relationship between agency cost and the voluntary disclosure of self-assessment reports. The results show that the voluntary disclosure is negatively correlated with administrative expenses ratio and significantly positively correlated with total asset turnover ratio. It is also significantly positively correlated with the size and significantly negatively correlated with LEV and the listed years. Thus, it is necessary to demand companies to disclose self-assessment reports on internal control.

关 键 词：内部控制信息披露 自我评价报告 代理成本 管理费用率 总资产周转率 沪市上市公司 自愿披露 

分 类 号：F275[经济管理—企业管理]