The impact of internal control on the investment efficiency of internet enterprises

Автор: Wu Shangguo

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 2-2 (81), 2021 года.

Бесплатный доступ

In today's market of investments and mergers and acquisitions, the most active transactions are in the Internet industry.the larger the scale of the enterprise, the better the operating situation of the industry law.given the current high capital market participation in the Internet industry, studying the investment effect of the industry through the internal control effect is important.combined with investment data of Internet companies listed in 2014-2018 in the internal control index, based on the Richardson model of investment efficiency measurement to study the impact of internal control of Internet enterprises on investment efficiency, it was found that internal control can significantly improve the investment efficiency of Internet enterprises, especially to suppress underinvestment the effect is more obvious.accordingly, Internet enterprises should strive to build and improve their internal control system in accordance with their own circumstances and external market conditions.

Еще

Internal control, internet enterprise, investment efficiency

Короткий адрес: https://sciup.org/140258740

IDR: 140258740

Статья научная