Wang, Liangcheng; Dai, Yining; Ding, Yuye - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-14
, particularly conditional on multiple large shareholders, is empirically unexplored. Using a sample of SMEs listed in China, this … large shareholders. The results show that effective internal control significantly promotes SMEs to achieve sustainable … growth, and the effect is moderated by multiple large shareholders, suggesting that the role of internal control is more …