《Table 9Robustness check of main tests:Other measurements of corporate integrity indicators.》
本系列图表出处文件名:随高清版一同展现
《Does corporate integrity improve the quality of internal control》
Note:***,**and*indicate significance at the 1%,5%and 10%levels,respectively(two-tailed test).
Concerning the empirical test,column(1)in Table 8 shows the results of the first stage of the regression,and columns(2)–(6)give the regression results for Hypotheses 1–3 in the second stage.In the first stage,the blood donation rate(Blood)is significant at the 1%level.In the second stage,the integrity of the enterprise(Integrity)is significant at the 1%level,which verifies Hypothesis 1.Concerning Hypotheses 2 and 3,the negative correlation between corporate integrity(Integrity)and internal control weakness(IC_Dum)is more significant in the samples with weaker legal systems and lower market competition.In general,the regression results of using instrumental variables are consistent with the conclusions from previous research.
图表编号 | XD008368500 严禁用于非法目的 |
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绘制时间 | 2018.12.01 |
作者 | Wei Shu、Ying Chen、Bin Lin、Ying Chen |
绘制单位 | School of Business, Xi'an University of Finance and Economics、School of Accounting, Shanghai Lixin University of Accounting and Finance、Research Center for Accounting and Finance、Sun Yat-Sen Business School, Sun Yat-Sen University、Research Center for Acc |
更多格式 | 高清、无水印(增值服务) |