西安工程大学学报2011,Vol.25Issue(4):586-590,5.
纺织类上市公司内部控制信息披露的市场反应
Market reaction of internal control information disclosure of the textile listed companies
张丽丽 1王小红1
作者信息
- 1. 西安工程大学管理学院,陕西西安 710048
- 折叠
摘要
Abstract
Through analysis of the market reaction of internal control information disclosure of 52 textile listed companies,it is found that disclosing the internal control information can make short-time excess return in capital market,but not for long period. This shows that the internal control information disclosure of textile listed companies has less influence on the capital market. Textile enterprises should strengthen the construction of internal control and regulate the information diclosure mechanism.关键词
纺织类上市公司/内部控制/信息披露/市场反应Key words
textile listed companies/ internal control/ information disclosure/ market reaction分类
管理科学引用本文复制引用
张丽丽,王小红..纺织类上市公司内部控制信息披露的市场反应[J].西安工程大学学报,2011,25(4):586-590,5.