内部控制质量对于风险提示信息影响的实证研究——基于股权集中度中介效应的检验  

Empirical Research on the Impact of Internal Control Quality on Risk Warning Information-examination of the Mediating Effect of Ownership Concentration

作　　者：杨景伟 杨洪涛 YANG Jingwei;YANG Hongtao(School of Economics and Management,Southwest Forestry University,Kunming 650224,China)

机构地区：[1]西南林业大学经济管理学院,昆明650224

出　　处：《科技和产业》2025年第8期301-306,共6页Science Technology and Industry

摘　　要：利用数据挖掘技术分析内部控制质量对风险提示信息的影响,并探讨股权集中度的中介作用。基于2018—2022年A股上市公司数据发现,提升内部控制质量可减少风险提示信息披露,并验证股权集中度的中介效应。此外,企业对运营、财务、政治与法律等多维风险较为敏感,但对战略风险敏感度较低。因此,企业应加强内部控制管理,关注多维风险对财报的影响,并合理调整股权集中度,以减少风险提示信息披露。Data mining techniques was used to analyze the impact of internal control quality on the disclosure of risk warning information and the mediating role of ownership concentration was explored.Based on data from A-share listed companies in China from 2018 to 2022,it is found that improving internal control quality can reduce the disclosure of risk warning information and validate the mediating effect of ownership concentration.Additionally,internal control quality positively influences the quality of risk warning information disclosure.Enterprises are more sensitive to operational,financial,political and legal risks,but less sensitive to strategic risks.Therefore,companies should strengthen internal control management and adjust ownership concentration appropriately to reduce the disclosure of risk warning information.

关 键 词：内部控制质量 风险提示信息 股权集中度 中介效应 

分 类 号：F275.5[经济管理—企业管理]