Business, Management and Accounting
8 years ago

Financial health determines transparency: China's listed companies under scrutiny.

Economy & Audit Study
Information Disclosure of Internal Control of Listed Company: An Empirical Study
Cai Ji-fu

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Listed companies in China urged to improve information disclosure practices.

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The study looked at how Chinese listed companies share information about their internal controls. They found that factors like how much money the company makes, the quality of their financial reports, and their financial health affect how much they disclose about their internal controls. The study surveyed 1251 companies and found that these factors play a big role in how transparent companies are about their internal controls.