기업 내부통제와 실제 이익조정에 관한 연구 : 중국 선전시(Shenzhen) A주 상장기업 중심으로
Research on the relationship between internal control and real earnings management
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초록
2006년부터 중국 상장 기업의 내부 통제 시스템이 점차 개선되고 있다. 기업 내부 통제의 품질이 기업의 실제 이익조정에 유의한 영향을 미치는지에 관한 연구 문헌이 있지만 아직까지 일치된 결론을 도출하지 못하고 있다. 본 논문에서 DIB. 중국 상장기업 내부통제지수로 내부통제의 품질을 측정하고 중국 선전시(Shenzhen) 주식시장의 A주식상장기업을 연구 대상으로 선정하고 2013년-2017년 5년간 최신 데이터를 사용해서 기업 내부통제의 품질이 실제 이익조정의 영향을 연구한 결과는 내부 통제는 상장 기업의 실제 이익조정 행위를 효과적으로 억제 할 수 있다. 즉, 상장 기업 내부통제의 질이 높을수록 실제 이익조정에 대한 조정정도가 더 낮게 나타났다.
Abstract
Since 2006, the internal control system of listed companies in China has gradually improved, and the quality of internal control of the companies have a significant impact on the real earnings management of enterprises. Although there have been many related researches, there is no consistent conclusion. This paper takes “DIB. China's listed company internal control index” as the metric of internal control quality, and takes Shenzhen A-share listed company as the research object, and uses the latest data from 2013 to 2017 for a total of 5 years to study the internal control The impact of enterprise real earnings management, the study found that high quality internal control can effectively curb the real earnings management of listed companies. That is, the higher the internal control quality of the listed company, the lower the degree of real earnings management.
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