内部控制质量与盈余质量关系探讨

Relationship Between Internal Control Quality and Real Earnings Quality

该文以2011年A股主板上市公司为研究对象,探讨内部控制质量与盈余质量之间的关系。基于GLM方差分析法和传统最小二乘法的检验表明,内部控制质量与盈余质量并不是单调线性关系,内部控制质量可以显著地提高应计项盈余质量,却也显著地抑制真实活动盈余质量。在用2SLS方法校正内生性问题后,主要结论依然得到了支持。

Taking A-share listed companies of China in 2011 as a case, this paper studies the relationship between internal control quality and real earnings quality. In the method of GLM variance analysis and traditional least square method, the study shows that the relationship is not monotonic linear, the internal control quality can significantly improve the earning quality of accrued items but at the same time saliently restrains the real earning quality. After checking the internal problems by 2SLS, the above findings still hold water.