《Table 7Relation between corporate integrity and internal control quality:Dependent on corporate gov
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).
First,in accordance with the study by Bai et al.(2005),we choose eight indicators and build a comprehensive governance index(Governance)via principal component analysis.These eight indictors include a dummy that reflects whether the CEO and the chairman of the board are the same person,a dummy that reflects whether an enterprise owns its parent company,a dummy that reflects whether an enterprise is listed in another market,a dummy that reflects whether a company is state-controlled,and indicators giving the proportion of independent directors,the management shareholding ratio,the shareholding ratio of the largest shareholder and the ratio of the company’s largest shareholder to its second largest shareholder.After controlling for this comprehensive variable,the results listed in column(1)of Table 7 show that a significantly negative correlation still exists between corporate integrity(Integrity)and internal control weaknesses(IC_Dum).
图表编号 | XD008369400 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) |
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