Equity Balance, Internal Control and Investment Efficiency

DOI

10.2991/icmesd-18.2018.177How to use a DOI?

Keywords

Equity balance, Internal control, Investment efficiency.

Abstract

Based on the data of GEM companies in Shanghai and Shenzhen from 2011 to 2014, this paper explores and verifies the relationship between equity balance, internal control and investment efficiency. The results reflect that the balance between equity and investment efficiency shows a "U-shaped" curve. There is no significant relationship between internal control and investment efficiency.

Copyright

© 2018, 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  - Sun-Lei Yang
AU  - Rong Fu
AU  - Cheng-Cheng Guo
AU  - Lei Yang
PY  - 2018/05
DA  - 2018/05
TI  - Equity Balance, Internal Control and Investment Efficiency
BT  - Proceedings of the 4th Annual International Conference on Management, Economics and Social Development (ICMESD 2018)
PB  - Atlantis Press
SP  - 1028
EP  - 1032
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-18.2018.177
DO  - 10.2991/icmesd-18.2018.177
ID  - Yang2018/05
ER  -