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Study on Influence on Internal Control Quality by Corporate Governance Structure of Listed Companies in China

机译:中国上市公司法人治理结构对内部控制质量的影响研究

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摘要

This article studies the influence on the internal control quality exerted by the governance structure of listed companies through the theory and empirical research method. The research object is from Shanghai 200 listed companies in 2010. The empirical results show that equity structure, ownership concentration, the proportion of the independent directors, the meetings of the board of supervisors times and annual salary and general manager of executives shares has a significant effect on internal control quality. While the two level-one and the size of the board of supervisors have insignificant effect on the internal control quality.
机译:本文通过理论和实证研究方法,研究了上市公司治理结构对内部控制质量的影响。研究对象是2010年上海200家上市公司。实证结果表明,股权结构,股权集中度,独立董事比例,监事会会议次数,年薪,高管人员股份有显着影响。对内部控制质量的影响。二级监事会和监事会的规模对内部控制质量影响不大。

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