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媒体监督、内部控制与盈余管理——基于A股上市公司的实证研究 被引量:1

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摘要 以我国A股上市公司2013—2015年数据为分析对象,探讨媒体的监督能否抑制企业的盈余管理行为,并将自愿披露当年内部控制鉴证报告并且被出具报告为标准无保留类型的企业视为拥有良好的内部控制,将样本企业划分为内部控制良好和存在重大缺陷两种类型,通过对数据进行多元回归分析得出结论:媒体监督可以显著抑制企业盈余管理行为,但媒体的该种抑制作用须建立在企业拥有良好的内部控制基础上。
作者 岳琴 丁宁
出处 《经济研究导刊》 2017年第8期108-111,共4页 Economic Research Guide
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