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Internal control and SMEs' sustainable growth : the moderating role of multiple large shareholders

Wang, Liangcheng; Dai, Yining; Ding, Yuye - In: Journal of risk and financial management : JRFM 12 (2019) 4/182, pp. 1-14

Small and medium enterprises (SMEs) face more risks for sustainable growth due to a lack of resources than large firms … in emerging economies. Hence, it is more likely for SMEs to look to risk management for survival in turbulent markets. As … a tool of risk management, whether internal control indeed has contributions to the sustainable growth of SMEs …

Persistent link: https://www.econbiz.de/10012171284

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

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

Internal Control bei mittelständischen Dienstleistungsgesellschaften : eine empirische Studie zur Ausgestaltung der COSO-Zielkategorien

Reichert, Felix - 2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003836804

Internal controls : guidance for private, government, and nonprofit entities

Graham, Lynford - 2008

Persistent link: https://www.econbiz.de/10003466985

Internal control and strategic communication within firms : evidence from bank lending

Brown, Martin; Schaller, Matthias; Westerfeld, Simone; … - 2015 - This version: July 2015

The allocation of authority affects the communication of information about clients within banks. We document that in small business lending internal control leads loan officers to propose inflated credit ratings for their clients. Inflated ratings are, however, anticipated and partly reversed by...

Persistent link: https://www.econbiz.de/10011343379