我国林业上市公司内部控制缺陷披露质量影响因素研究被引量：19

Study on Influencing Factors of Internal Control Defect Disclosure Quality of Forestry Listed Companies in China

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摘要文中以2015—2017年54家林业上市公司为研究样本,详细描述了这三年内林业上市公司内部控制缺陷披露的情况,并用logistic回归实证检验林业上市公司内部控制缺陷披露质量的影响因素。 Taking 54 forestry listed companies from 2015 to 2017 as research samples,this paper will describe in detail the disclosure of internal control defects of forestry listed companies in the three years,and will use logistic regression to test the influencing factors of the disclosure quality of internal control defects of forestry listed companies.

作者叶雯倩吴悦吴洁茹宋淑鸿 YE Wen-qian;WU Yue;WU Jie-ru;SONG Shu-hong(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区南京林业大学经济管理学院

出处《物流工程与管理》 2019年第1期115-116,104,共3页 Logistics Engineering and Management

基金南京林业大学大学生创新创业训练计划项目"上市公司内部控制缺陷信息披露质量研究"(编号:2018NFUSPITP312)

关键词林业上市公司内部控制缺陷披露现状影响因素 forestry listed companies disclosure of internal control defects situation influencing factors

分类号 F019.6 [经济管理—政治经济学]

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参考文献4

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