Research on the Relationship between Internal Control and Financial Performance--Social Responsibility as the Intermediary Variable

DOI

10.2991/mse-17.2017.6How to use a DOI?

Keywords

Internal control; Social responsibility; Financial performance; Intermediary variable

Abstract

This paper chooses the related data of the listed companies from 2011 to 2015 as the research sample and social responsibility as intermediary variable, and analyzes the relationship between internal control and financial performance. The results shows: there is a significant positive correlation between internal control and financial performance; corporate social responsibility has a positive influence on its financial performance; social responsibility plays a strong intermediary role between internal control and financial performance. These conclusions provide bases for strengthening internal control management and the consciousness of social responsibility, improving the financial performance and promoting sustainable development of enterprises.

Copyright

© 2017, 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  - Xian Wang
AU  - Shi-Ping Guan
PY  - 2017/10
DA  - 2017/10
TI  - Research on the Relationship between Internal Control and Financial Performance--Social Responsibility as the Intermediary Variable
BT  - Proceedings of the 3rd Annual 2017 International Conference on Management Science and Engineering (MSE 2017)
PB  - Atlantis Press
SP  - 20
EP  - 25
SN  - 2352-5428
UR  - https://doi.org/10.2991/mse-17.2017.6
DO  - 10.2991/mse-17.2017.6
ID  - Wang2017/10
ER  -