Author(s)

Jianfei Leng, Lu Li

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This article examines the relationship of earnings quality and internal control disclosure information in the sample of 1273 nonfinancial firms in shanghai and Shenzhen Stock Exchange in 2010. Using multiple regression model, we launch an empirical analysis on the relationship between earnings quality and internal control disclosure information. We find a positive relation between earnings quality and internal control disclosure information. The better the earnings quality is, the higher level of the internal control disclosure information will be. This provides a theoretical support to perfect our system of internal control disclosure of information, and to reduce the occurrence of financial fraud.

Earnings Quality, Internal Control, Disclosure of Information

J. Leng and L. Li, "Analysis of the Relationship between Listed Companies’ Earnings Quality and Internal Control Information Disclosure," Modern Economy, Vol. 2 No. 5, 2011, pp. 893-900. doi: 10.4236/me.2011.25100.