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- W2375867308 abstract "It is empirically found that the market reaction is positively associated with disclosure of internal control information and the cumulative abnormal return is positive.Firms with voluntary disclosure have higher CAR,while firms with mandatory disclosure have lower CAR.It is also found that the size of the listed companies and whether it is audited bythe big fourinfluence the CAR of firms with internal control disclosure." @default.
- W2375867308 created "2016-06-24" @default.
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- W2375867308 date "2011-01-01" @default.
- W2375867308 modified "2023-09-24" @default.
- W2375867308 title "The Market Reaction of Internal Control Information:Empirical Evidence from Listed Companies in Shanghai and Shenzhen Stock Exchange" @default.
- W2375867308 hasPublicationYear "2011" @default.
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