The Impact of Internal Control Quality on Accounting Conservatism
- Shan-shan Yang, Yun-li Qiao
- Corresponding Author
- Shan-shan Yang
Available Online August 2016.
- https://doi.org/10.2991/icassr-15.2016.102How to use a DOI?
- The quality of internal control; Accounting Conservatism; Listed commercial banks.
- This paper establishes the evaluation index system of the quality of internal control of commercial banks. Then the paper combined with the improved adding calculated by entropy method within the accrual cash flow model of quality control index, the presence of internal control and the level of accounting conservatism were considered. This paper aims at figuring the relationship between the ability to internal control and accounting conservatism of listed commercial banks through the study, the representative of the financial field of the enterprises to strengthen internal control system to establish and improve the theoretical basis of information disclosure quality.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Shan-shan Yang AU - Yun-li Qiao PY - 2016/08 DA - 2016/08 TI - The Impact of Internal Control Quality on Accounting Conservatism BT - 3d International Conference on Applied Social Science Research (ICASSR 2015) PB - Atlantis Press UR - https://doi.org/10.2991/icassr-15.2016.102 DO - https://doi.org/10.2991/icassr-15.2016.102 ID - Yang2016/08 ER -