Research on the Influence of Internal Control Quality on the Growth of SMEs

DOI

10.2991/assehr.k.191221.165How to use a DOI?

Keywords

Internal Control Quality, Growth, Nature of property, SMEs

Abstract

This study focuses on 2085 companies listed on the small and medium-sized board in 2014-2016. Based on theoretical analysis, the influence of internal control quality on the growth of SMEs is determined by means of empirical research, and whether this influence will change due to the nature of property is further explored. The results show that the internal control quality of SMEs has a positive effect on growth, that is, effective and standardized internal control can enhance the growth of SMEs. Moreover, compared with nationalized businesses, the quality of internal control can influence the growth of non-state-owned enterprises more significantly.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xiaodan Yang
AU  - Baofeng Li
PY  - 2020
DA  - 2020/01/09
TI  - Research on the Influence of Internal Control Quality on the Growth of SMEs
BT  - Proceedings of the 2019 3rd International Conference on Education, Economics and Management Research (ICEEMR 2019)
PB  - Atlantis Press
SP  - 689
EP  - 693
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.191221.165
DO  - 10.2991/assehr.k.191221.165
ID  - Yang2020
ER  -