CAJ | 학술논문

该文以2011年 A 股主板上市公司为研究对象，探讨内部控制质量与盈余质量之间的关系。基于 GLM 方差分析法和传统最小二乘法的检验表明，内部控制质量与盈余质量并不是单调线性关系，内部控制质量可以显著地提高应计项盈余质量，却也显著地抑制真实活动盈余质量。在用2SLS 方法校正内生性问题后，主要结论依然得到了支持。
해문이2011년 A 고주판상시공사위연구대상，탐토내부공제질량여영여질량지간적관계。기우 GLM 방차분석법화전통최소이승법적검험표명，내부공제질량여영여질량병불시단조선성관계，내부공제질량가이현저지제고응계항영여질량，각야현저지억제진실활동영여질량。재용2SLS 방법교정내생성문제후，주요결론의연득도료지지。
Taking A-share listed companies of China in 2011 as a case, this paper studies the relationship between internal control quality and real earnings quality. In the method of GLM variance analysis and traditional least square method, the study shows that the relationship is not monotonic linear, the internal control quality can significantly improve the earning quality of accrued items but at the same time saliently restrains the real earning quality. After checking the internal problems by 2SLS, the above findings still hold water.