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- W4248933594 abstract "Since mixed ownership reform is an important innovation of China's state-owned enterprise property rights system, whether the intervention of heterogeneous property rights can promote the reform of the state-owned enterprise governance system has attracted much attention from the outside world. To comprehensively evaluate the policy effects of China's state-owned enterprise property rights system innovation, we use an analysis of PSM-DID model to empirically test the impact of mixed ownership reform of state-owned enterprises on their internal control quality. Large sample data analysis shows that the internal control quality of state-owned enterprises that have undergone mixed ownership reform is significantly greater than that of state-owned enterprises that have not undergone mixed ownership reform. The research conclusion shows that heterogeneous property rights have played an active role in repairing the 'owner absence' and 'insider control' of state-owned enterprises, and the internal control system of state-owned enterprises has been substantially improved." @default.
- W4248933594 created "2022-05-12" @default.
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- W4248933594 date "2021-01-01" @default.
- W4248933594 modified "2023-10-10" @default.
- W4248933594 title "The impact of institutional innovation on internal control: evidence from Chinese state-owned enterprises" @default.
- W4248933594 doi "https://doi.org/10.1504/ijtm.2021.115264" @default.
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