based on empirical evidence from China-listed companies empirical evidence from Chinese listed companies based on the empirical evidence of listed companies an empirical research on China's listed companies theory and evidence from Chinese listed companies 企业内部控制评价指数及其应用研究：来自中国上市公司的经验证据：based on empirical evidence from China-listed companies an emperical study on Chinese listed companies based on the empirical evidence of Chinese privately listed enterprises empirical evidence from fraud company empirical evidence from entrusted loan