内部控制缺陷披露与会计盈余薪酬契约有用性--来自深市主板上市公司的经验证据

摘要

This paper examines the influence of internal control deficiencies disclosure on the usefulness of accounting earning in compensation contract using the internal control self -assessment report from Main Board of the Shenzhen Listed Corporation .The results indicate that relative to undisclosed company , the company disclosing internal control deficiencies poses lower usefulness of accounting earning in compen -sation contract .With respect to the disclosure of the accounting level deficiencies , the company disclosed the corporate level internal control deficiencies poses lower usefulness of accounting earning in compensa -tion contract .The research shows that the internal control deficiencies disclosure is conducive to the ef-fectiveness of compensation contract .%通过以2011年度披露内部控制自我评价报告的深市主板上市公司为样本，实证检验内部控制缺陷披露对会计盈余薪酬契约有用性的影响。研究发现：相对于未披露内部控制缺陷的公司，披露内控缺陷的公司，会计盈余薪酬契约有用性更低；相对于披露会计层面内部控制缺陷的公司，披露公司层面内控缺陷的公司，会计盈余薪酬契约有用性更低。研究结论表明内部控制缺陷披露有利于提升薪酬契约有效性。