Empirical Research on Correlation Between Internal Control and Enterprise Value
Internal control plays an important role in modern enterprise management, involves each domain to enterprise management, produces great interest to enterprise stakeholders and adds the value of whole enterprise value. Based* on the correlation of theoretical analysis between internal control and enterprise value, the article choice Tobin Q to measure the value of company, randomly selected 75 companies in Shanghai and Shenzhen Stock Exchange as sample, used companys annual data in 2009 and borrow Chen Hanwens research in internal control index. The article used empirical method to construct the model to examine the relationship between internal control and enterprise value. Finally, the model proves positive correlation between internal control and enterprise value.
Internal control Enterprise value Internal control index Tobins Q
Dai Chunlan Peng Quan Huang Jiating
School of Management, Wuhan University of Technology, Wuhan, P.R.China, 430070
国际会议
The 8th International Conference on Innovation and Management(第八届创新与管理国际会议 ICIM 2011)
日本福冈
英文
645-649
2011-11-30（万方平台首次上网日期，不代表论文的发表时间）