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- W2392482345 abstract "Using panel data and DK fixed regression,this paper empirically researches the relationship between directorate characteristics and internal control quality based on a dataset consisting of listed companies of both Shanghai and Shenzhen Stock exchange from 2008 to 2012.We find that the internal control quality is significantly inversely related to board size,the number of board meetings,and significantly positively associate with the board independence.CEO-duality can greatly improve the internal control quality.However,independent directors who do not come from the place where the listed private companies registered have no significant positive effect on internal control quality.These results indicate that directorate characteristics have great significant impacts on the internal control quality." @default.
- W2392482345 created "2016-06-24" @default.
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- W2392482345 date "2014-01-01" @default.
- W2392482345 modified "2023-09-24" @default.
- W2392482345 title "Directorate Characteristics and Internal Control Quality——An Empirical Study on the Panel Data in Chinese Listed Companies" @default.
- W2392482345 hasPublicationYear "2014" @default.
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