![](/images/graphics-bg.png)
An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism : Empirical Evidence from the Financial Companies of China from 2007 to 2011
Joint Authors
Chen, Yan
Jin, Yanbo
Zhou, Yanju
Wang, Zongrun
Source
Mathematical Problems in Engineering
Issue
Vol. 2014, Issue 2014 (31 Dec. 2014), pp.1-9, 9 p.
Publisher
Hindawi Publishing Corporation
Publication Date
2014-03-06
Country of Publication
Egypt
No. of Pages
9
Main Subjects
Abstract EN
We set information disclosure of internal control as a starting point to explore the relationship between the quality of internal control and accounting conservatism, and then adopt the entropy testing model to calculate the index of the internal control quality with the sample data of Chinese listed companies in financial industry from 2007–2011.
Regression results show that earnings conservatism exists.
The stronger the internal control is, the higher the accounting conservatism can be.
Companies which have enhanced their internal control are more conservative, and these results make no difference with other industries.
American Psychological Association (APA)
Wang, Zongrun& Chen, Yan& Zhou, Yanju& Jin, Yanbo. 2014. An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism : Empirical Evidence from the Financial Companies of China from 2007 to 2011. Mathematical Problems in Engineering،Vol. 2014, no. 2014, pp.1-9.
https://search.emarefa.net/detail/BIM-474484
Modern Language Association (MLA)
Wang, Zongrun…[et al.]. An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism : Empirical Evidence from the Financial Companies of China from 2007 to 2011. Mathematical Problems in Engineering No. 2014 (2014), pp.1-9.
https://search.emarefa.net/detail/BIM-474484
American Medical Association (AMA)
Wang, Zongrun& Chen, Yan& Zhou, Yanju& Jin, Yanbo. An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism : Empirical Evidence from the Financial Companies of China from 2007 to 2011. Mathematical Problems in Engineering. 2014. Vol. 2014, no. 2014, pp.1-9.
https://search.emarefa.net/detail/BIM-474484
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references
Record ID
BIM-474484