Going too far is as bad as not going far enough : an inverted U-shaped relationship between internal controls and operational efficiency
Hanwen Chen, Ting Li, Chuancai Zhang
| Year of publication: |
2021
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|---|---|
| Authors: | Chen, Hanwen ; Li, Ting ; Zhang, Chuancai |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 20.2021, 2, p. 25-50
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| Subject: | internal controls | operational efficiency | inverted U-shaped associaltion | Internal Control over Financial Reporting (ICFR) | state ownership | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JIAR-17-571 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012648613