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Can CSR engagement and strong internal control enhance sustainable corporate growth? : evidence from Chinese listed companies
Pasko, Oleh; Zhang, Li; Tkal, Yarmila; Hordiyenko, Mykola; … - In: Pakistan journal of commerce and social sciences 15 (2021) 3, pp. 497-521
Adopting agency theory and stakeholder theory,the paper examines the relationship between corporate social responsibility (CSR) and the strength of internal control (IC) alone, as well as combined on the sustainable corporate growth of Chinese listed companies. By examining through regression...
Persistent link: https://www.econbiz.de/10012655248
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Interne Kontrollsysteme im Finanzbereich : wirksame und effiziente Steuerung, Kontrolle und Überwachung
Hunziker, Stefan; Renggli, Stefan; Fallegger, Marcel - 2018
Persistent link: https://www.econbiz.de/10011893524
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Interne Kontrollsysteme im Finanzbereich : wirksame und effiziente Steuerung, Kontrolle und Überwachung
Hunziker, Stefan; Renggli, Stefan; Fallegger, Marcel - 2018
Prozesse und letztlich zu einem nachhaltigen Unternehmenswachstum. Der Inhalt • Grundlagen zum IKS • Ansprüche der …
Persistent link: https://www.econbiz.de/10012401466
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The empirical relationship between the managerial conduct and internal control activities in South African small, medium and micro enterprises
Bruwer, Juan-Pierre; Coetzee, Philna; Meiring, Jacolize - In: South African journal of economic and management sciences 20 (2017) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10011778228
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An analysis of practices of internal controls in small and medium enterprises in Albania
Cika, Nertila - In: The journal of accounting and management : JAM 7 (2017) 3, pp. 87-97
. Mechanisms of internal control are a tool and a way of monitoring the human resources activities of SMEs. It plays an important … extent does the internal control system of SMEs comply with the principles of effective internal control? The literature … practical data, a comprehensive analysis is carried out based on these data. This study has shown that SMEs in Albania has a …
Persistent link: https://www.econbiz.de/10011801988
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Portfolio entrepreneurs : some empirical evidence on the multiple ownership or control of SMEs, and its implication for our understanding of start-up and growth
Rosa, Peter J. - In: Entrepreneurship and SME research : on its way to the …, (pp. 113-126). 1997
Persistent link: https://www.econbiz.de/10001304124
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Multiple large shareholders and abnormal stock trading halts
Wen, Wen; Feng, Xiaoqing - In: China journal of accounting studies 11 (2023) 4, pp. 795-825
Using a sample of Chinese A-share listed firms on Shanghai and Shenzhen stock exchanges from year 2003-2019, this paper examines the impact of multiple large shareholders (MLS) on abnormal stock trading halts. The results reveal that listed companies with MLS have a lower probability of abnormal...
Persistent link: https://www.econbiz.de/10014551000
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Fortifying South African small medium and micro enterprise sustainability through a proposed internal control framework : the sustenance framework
Bruwer, Juan-Pierré - In: Expert journal of business and management 8 (2020) 2, pp. 147-158
Persistent link: https://www.econbiz.de/10012610754
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Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana?
Musah, Alhassan; Padi, Abigail; Okyere, Bismark; … - In: Cogent business & management 9 (2022) 1, pp. 1-19
the financial performance of SMEs registered with the Association of Ghana Industries (AGI) in Ghana. The study further … control system and the financial performance of SMEs registered with AGI. The study surveyed 300 SMEs registered with AGI in …, information, and communication and monitoring) have a positive and significant relationship with the financial performance of SMEs …
Persistent link: https://www.econbiz.de/10014444496
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The quality of internal control over financial reporting in family firms
Bardhan, Indranil R.; Lin, Shu; Wu, Shu-Ling - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 41-60
Persistent link: https://www.econbiz.de/10010515270