宋小保(bao),郭春(chun).治理抑或風(feng)險︰負(fu)債融資與公(gong)司內部(bu)控制[J].南京審計學院學報(bao),2021,(2):
治理抑或風(feng)險︰負(fu)債融資與公(gong)司內部(bu)控制
  
DOI︰
中文關(guan)鍵詞(ci):  公(gong)司治理  債務風(feng)險  負(fu)債融資  供(gong)應商債權  銀行債權  公(gong)司內部(bu)控制
英文關(guan)鍵詞(ci):corporate governance  debt risk  debt financing  creditor’s right of suppliers  bank creditor’s right  corporate internal control
基金項目:國家社會科學基金項目(16BGL078);廣(guang)東(dong)省哲學社會科學規(gui)劃項目(GD15CGL12)
作者單(dan)位
宋小保(bao),郭春(chun) 汕頭fan)da)學 商學院 廣(guang)東(dong) 汕頭 515063 
摘要點(dian)擊次(ci)數: 129
全文下載次(ci)數: 163
中文摘要:
      近年頻dao) de)食chen)釩(fan)an)全和財(cai)務舞弊事件,暴(bao)露du)宋夜鮮泄gong)司內部(bu)控制的(de)缺bi)?R暈夜009—2018年滬深上市公(gong)司為樣本(ben),考察(cha)負(fu)債融資對(dui)公(gong)司內部(bu)控制的(de)影ba) Q芯糠fa)現︰負(fu)債融資與公(gong)司內部(bu)控制水平顯著負(fu)相關(guan)。考慮到(dao)債務主體異質性後發(fa)現,相對(dui)于供(gong)應商債權,銀行債權對(dui)公(gong)司內部(bu)控制的(de)負(fu)向影ba)旄geng)為顯著。進一步(bu)地(di),負(fu)債融資通過降dang)途 ﹤ㄐ? 迪(di)佷dui)公(gong)司內部(bu)控制的(de)負(fu)向影ba) /span>
英文摘要:
      In recent years, frequent incidents of food safety and financial fraud have exposed the lack of internal control of listed companies in China. This paper aims to investigate the impact of debt financing on internal control, using annual data from listed companies in Shanghai and Shenzhen from 2009 to 2018. Results document that debt financing is negatively associated with internal control. Considering the heterogeneity of debt subjects, this study indicates that the negative effect of bank creditor’s rights on internal control is more significant than that of creditor s rights of suppliers. Furthermore, debt financing has a negative impact on the internal control by the way of deteriorating business performance.
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