Information Disclosure in Internal Control Based on the Motivation Selection Perspective
Abstract
Since the release of a series of related laws and regulations of internal control in our country, the implementation and disclosure of it has improved step by step, but at present the situation is still not optimistic in the voluntary disclosure of listed companies' internal control information in general. Management is not willing to disclose the actual internal control information for their own benefits, which leads to the low quality of information disclosure in internal control in China's listed companies.This article mainly analyzes the reason why the management is reluctant to disclose internal control defects from the perspective of "motivation selection" and puts forward the suggestions on how to improve our country's internal control information disclosure of listed companies.
Keywords
Motivation selection, Internal control, Information disclosure
DOI
10.12783/dteees/peem2016/5074
10.12783/dteees/peem2016/5074
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