The Quality of Listed Banks' Internal Control Information Disclosure

2010 ◽  
Author(s):  
Deqiang Deng
Keyword(s):  
Internal Control ◽  
Information Disclosure ◽  
Control Information

scholarly journals Analysis of the Information Disclosure of Commercial Banks’ Internal Control

2017 ◽  
Vol 9 (5) ◽  
pp. 77
Author(s):  
Fangliang Huang ◽  
Jing Chen ◽  
Hui Ma ◽  
Qiaoping Hou
Keyword(s):  
Internal Control ◽  
Commercial Banks ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Audit Committee ◽  
Positive Impact ◽  
Annual Reports ◽  
Control Information ◽  
The Board Of Directors

By adopting the content analysis approach, this paper selects the annual reports of 45 China’s commercial banks to analyze the influencing factors of internal control information disclosure. The quality of internal control information disclosure of listed banks tends to be better than non-listed banks. Our empirical study shows that the factors of the exchanges of the banks’ listing, the proportion of the number of independent directors in the board of directors, and the times of the audit committee meetings have a significant positive impact on the quality of internal control information disclosure of commercial banks. To improve the quality of the internal control information disclosure of commercial banks, we put forward such suggestions as amending the supervision system, reducing the listing threshold and creating opportunities for listing for small and medium sized commercial banks, developing voluntary disclosure incentive policies, and intensifying effective punishment measures against and misbehavior in the information disclosure.

A Research on the Internal Control Information’s Disclosure of Signal Game Model of the Listed Companies

2011 ◽  
Vol 403-408 ◽  
pp. 1676-1679
Author(s):  
Qi Jie Wang ◽  
Xiao Gang Wu
Keyword(s):  
Game Theory ◽  
Incomplete Information ◽  
Internal Control ◽  
Information Disclosure ◽  
Listed Companies ◽  
Game Model ◽  
Control Information ◽  
Policy Suggestions ◽  
The Game Theory ◽  
Control Message

This paper studied the game theory about that the listed companies used internal control disclosure as signal under the condition of incomplete information, constructed a signal game model to analyze the internal control information disclosure problem under the condition of incomplete information. It also proposed some policy Suggestions to inspire the listed companies to disclose internal control message veritably.

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