Internal control index and enterprise growth: An empirical study of Chinese listed-companies in the automobile manufacturing industry

被引:1
|
作者
Gao, Qi [1 ]
Wu, Ye [1 ]
Zhang, Jiawei
Bu, Yanjun [1 ]
机构
[1] Shanghai Customs Coll, Shanghai, Peoples R China
关键词
internal control; enterprise growth; automobile manufacturing enterprises;
D O I
10.2478/amns.2021.2.00185
中图分类号
O29 [应用数学];
学科分类号
070104 ;
摘要
With increasing market competition and the arrival of technological innovation, the automobile-manufacturing industry faces great changes. In this situation, the quality of internal control becomes an important part that affects the growth and development of enterprises. According to the theories of internal control and enterprise growth, this paper selects data of Chinese listed-companies in the automobile manufacturing industry to analyse the relationship between the internal control index and enterprise growth. Further, it verifies the research conclusion using multiple regression analysis that the improvement of internal control quality can play a positive role in promoting the growth of automobile manufacturing enterprises.
引用
收藏
页码:2291 / 2300
页数:10
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