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医药上市公司内部控制与会计信息质量关系研究

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摘要 本文以深市医药制造业上市公司为样本,利用其2015年的相关数据,通过修正琼斯模型、多元回归模型,探究医药制造企业的内部控制质量与会计信息质量的关系。实证研究结果表明:医药制造企业的内部控制质量与会计信息质量成正相关,即内控质量越高,会计信息质量也会越高。
作者 刘书江
出处 《现代商业》 2016年第33期159-160,共2页 Modern Business
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