Research Article

An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism: Empirical Evidence from the Financial Companies of China from 2007 to 2011

Figure 1

Contrast between the Level of detailed evaluation for information disclosure of internal control and the information disclosure evaluation results from SZSE (the information disclosure evaluation results from Shenzhen Stock Exchange are divided into four grades, which are A, B, C, and D, respectively; we have done a data processing, making “A” equal 1, “B” equal 2, “C” equal 3, and “D” equal 4 for the benefit of comparing).
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