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Empirical analysis of internal control disclosure in China: Based on independent directors' standpoint

The paper stands on companies' independent directors, by using listed companies' annual report data of 2006–2008 in the Shenzhen Stock Exchange and the index of independent directors' internal control disclosure as the dependent variable, and analyzes the factors to independent directors' internal control disclosure by constructing panel data model. The empirical results shows that financial status and corporate governance are all significantly affect independent directors' internal control disclosure activity; what's more, time effect is significant, which provides empirical support for upgrading the level of independent directors' internal control disclosure and strengthening effectiveness of relevant policies.