Daoguang Yang

Beyond Internal Control over Financial Reporting (eBook, ePUB)

The Chinese Experience

• Format: ePub

Produktbeschreibung

By examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in finance, investment, dividend allocation and corporate strategies through China's experience. It confirms the superiority of internal control in operation and management.

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 178
• Erscheinungstermin: 6. Februar 2024
• Englisch
• ISBN-13: 9781003848608
• Artikelnr.: 69570275

Autorenporträt

Daoguang Yang is Professor of Accounting at the University of International Business and Economics, China. His research interests include internal control and auditing, corporate governance, and finance.

Inhaltsangabe

1. Introduction 2. Literature Review 3. Theoretical Hypotheses 4. Internal
Control and Financing: Corporate Cash Policies 5. Internal Control and
Investment: Mergers and Acquisitions 6. Internal Control and Profit
Distribution: Corporate Tax Avoidance 7. Internal Control and Corporate
Strategy Development: Diversification Strategy 8. Conclusions 9. Recent
Progress and Research Prospects