| Issue |
SHS Web Conf.
Volume 151, 2022
3rd International Symposium on Economics, Management, and Sustainable Development (EMSD 2022)
|
|
|---|---|---|
| Article Number | 01036 | |
| Number of page(s) | 6 | |
| DOI | https://doi.org/10.1051/shsconf/202215101036 | |
| Published online | 16 December 2022 | |
An empirical study on the relationship between corporate internal control and financial performance of listed companies
Sun Wah International Business School, Liaoning University, Shenyang, China
The article empirically examines the effect of internal control on corporate financial performance using a panel multiple regression model with a sample of listed A-share companies in Shanghai and Shenzhen from 2013-2021. The results of the study indicate that internal control has a positive impact on the financial performance of enterprises. This study extends the research related to the impact of internal control on corporate financial performance and provides empirical evidence for firms to improve their internal control.
Key words: Internal control / financial performance / other comprehensive income
© The Authors, published by EDP Sciences, 2022
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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