E3S Web Conf.
Volume 292, 20212021 2nd International Conference on New Energy Technology and Industrial Development (NETID 2021)
|Number of page(s)||4|
|Section||New Energy Economy and Energy Blockchain Application|
|Published online||09 September 2021|
Internal Control, Manager ability and Enterprise performance – Empirical Analysis Based on DEA data Envelopment Model
Scool of Economics and Management, Beijing Jiaotong University, Beijing, China
Corresponding author: firstname.lastname@example.org
Internal control has become an important part of corporate governance. This paper selects all Chinese A-share listed companies from 2015 to 2019 as samples to study the relationship between internal control and corporate performance, and to investigate the effect of managers’ ability on the process of internal control affecting corporate performance. It is found that there is a significant negative correlation between internal control defects and enterprise performance, which indicates that there are significant internal control defects, which will restrain the enterprise’s financial performance; the effectiveness of internal control operation is significantly positively correlated with enterprise performance, which shows that the operation of effective internal control helps to promote the financial performance of enterprises. When we introduce management competence as a moderating variable, we find that competent managers can improve financial performance in an effective internal control environment.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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