Does Internal Control Promote Corporate Financial Performance?

Lin Li ； Tao Zhang

《International Journal of Social Science and Education Research》 3卷1期 (2020/02) Pp. 103-108

https://doi.org/10.6918/IJOSSER.202002_3(1).0019

摘要

Taking Chinese A-share listed companies from 2013 to 2018 as research samples, the empirical analysis of the relationship between internal control and corporate financial performance. The research results show that there is a significant positive correlation between the quality of internal control and corporate financial performance, that is, effective internal control can improve corporate performance, with a view to providing strong empirical evidence for the study of factors affecting corporate performance.

關鍵字

Internal control ； corporate performance ； listed companies

參考文獻

OLIVER C. Strategic Responses to Institutional Processes [J]. Academy of Management Review, 1991,16(1):145-179.

Yang Qingxiang, Yu Lin, Song Li. Research on Internal Control Information Disclosure and Market Response——Empirical Evidence from Listed Companies in Shanghai Stock Market [J]. Nankai Management Review, 2012, 15 (1): 123-130.

Ye Chengang, Qiu Li, Zhang Lijuan. Corporate governance structure, internal control quality and corporate financial performance [J]. Audit Research, 2016 (2): 104-112.

Hu Zemin, Fang Ling. Manager autonomy, internal control and corporate performance: based on empirical data of small and medium board listed companies [J]. Friends of Accounting, 2019 (11): 31-36.

Wei Wenjun, Wu Meng. Internal Control, Financing Constraints and Corporate Performance [J]. Friends of Accounting, 2019 (21): 53-58.