Regulation on Internal Control,Compliance Cost and Regulation Effectiveness:Based on the Empirical Evidence of Internal Control Regulation of China's Listed Company
When we evaluate the effectiveness of the government regulation,compliance cost is an unavoidable critical issue.Based on the background of enterprise internal control regulatory framework,this paper tests the changes of compliance costs before and after regulatory implementation,which is measured by abnormal changes of selling and administrative expenses.We expect to identify the significant increased in compliance costs due to regulatory.The result shows that internal control mandatory regulation did brin...
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