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内部控制信息披露:理论、实践与思考 被引量:3

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摘要 内部控制信息强制披露的问题争议很大,西方学术界对强制要求公司披露内部控制信息影响存在不同观点。本文主要综述了近期国内外内部信息披露研究成果,为内部控制研究提供借鉴和参考。
出处 《财会通讯(下)》 2010年第11期138-140,共3页 Communication of Finance and Accounting
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参考文献15

  • 1陆宇建.上市公司盈余管理行为对配股政策反应的实证研究[J].中国软科学,2003(6):47-51. 被引量:32
  • 2方红星,孙翯.强制披露规则下的内部控制信息披露——基于沪市上市公司2006年年报的实证研究[J].财经问题研究,2007(12):67-73. 被引量:96
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二级参考文献46

  • 1蔡吉甫.我国上市公司内部控制信息披露的实证研究[J].审计与经济研究,2005,20(2):85-88. 被引量:196
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