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上市公司内部控制信息披露质量是近年来社会各界关注的热点。本研究选取湖北省上市公司为样本,根据其2011年度的公司年报数据,考察内部控制信息的披露状况,实证检验其影响因子。结果发现:湖北省上市公司内部控制信息披露水平总体较低,且两级差异较为明显;财务杠杆、独立董事比例虽然对内部控制信息披露存在正向的影响作用,但显著性不够,影响力有限;盈利能力、董事长兼任总经理及财务状况异常程度(是否被ST处理)均显著影响着内部控制信息披露的水平,即经营业绩越好的上市公司越倾向于披露内部控制信息,而“两职合一”及财务状况异常(被ST处理)的公司,其披露动力明显不足。
The quality of information disclosure of internal control of listed companies is a hot topic of concern to all walks of life in recent years. This study selected Hubei listed companies as a sample, according to its 2011 annual report data to examine the disclosure of internal control information, and empirical test of its impact factors. The result shows that the disclosure level of internal control information of listed companies in Hubei Province is generally low and the difference between the two levels is obvious. Although the ratio of financial leverage and independent directors has a positive effect on the disclosure of internal control information, the significance is not significant and the influence is limited ; Profitability, the concurrent presence of the chairman and the general manager as well as the abnormal financial position (whether or not ST is treated) have a significant impact on the level of internal control disclosure, that is, the more listed companies with better operating performance are more likely to disclose internal control information, Two-in-one "and abnormal financial position (ST treatment), its disclosure power is obviously insufficient.