In order to study whether the intemal control of enterprises is effective, this paper studies the relationship between the quality of internal control and the performance of the company in 2012-2015, in which 61 liste...In order to study whether the intemal control of enterprises is effective, this paper studies the relationship between the quality of internal control and the performance of the company in 2012-2015, in which 61 listed companies in China＇s Shanghai traffic transportation industry are studied. The results show that the quality of internal control has a significant positive correlation with the financial performance of enterprises. In particular, the internal control is significantly correlated with the company＇s growth ability, and the internal control is positively correlated with the profitability of the company. This research provides empirical data and decision-making basis for the state to deepen the construction of internal control system and strengthen internal control management of enterprises.展开更多
This study sought to answer the following question： The empirical model in which strategic planning affects innovation and competitive advantage and how does this influence corporate performance perceived by the CEOs...This study sought to answer the following question： The empirical model in which strategic planning affects innovation and competitive advantage and how does this influence corporate performance perceived by the CEOs of companies in Monterrey, Nuevo LEon, does this have an acceptable outcome in regards of the theoretical fit model？ This study was empirical, quantitative, descriptive, exploratory, explicative and transversal in nature. The studied population consisted of executives who attended the training sessions of the Institute of Public Accountants of Nuevo Le6n （IPANL）. For this study, a sample of 134 executives was selected by convenience sampling. For the data collection, an instrument of 94 indicators was elaborated and the indicators within the study were the following： 31 indicators for strategic planning, 15 indicators for innovation, 24 indicators for competitive advantage, and 24 indicators for corporate performance. The null hypotheses were analyzed using multivariate analysis denominated as a structural equation model, utilizing maximum plausibility methods. According to the selected structural equation indexes, the obtained results show that the proposed model had an acceptable goodness of fit index.展开更多
文摘In order to study whether the intemal control of enterprises is effective, this paper studies the relationship between the quality of internal control and the performance of the company in 2012-2015, in which 61 listed companies in China＇s Shanghai traffic transportation industry are studied. The results show that the quality of internal control has a significant positive correlation with the financial performance of enterprises. In particular, the internal control is significantly correlated with the company＇s growth ability, and the internal control is positively correlated with the profitability of the company. This research provides empirical data and decision-making basis for the state to deepen the construction of internal control system and strengthen internal control management of enterprises.
文摘This study sought to answer the following question： The empirical model in which strategic planning affects innovation and competitive advantage and how does this influence corporate performance perceived by the CEOs of companies in Monterrey, Nuevo LEon, does this have an acceptable outcome in regards of the theoretical fit model？ This study was empirical, quantitative, descriptive, exploratory, explicative and transversal in nature. The studied population consisted of executives who attended the training sessions of the Institute of Public Accountants of Nuevo Le6n （IPANL）. For this study, a sample of 134 executives was selected by convenience sampling. For the data collection, an instrument of 94 indicators was elaborated and the indicators within the study were the following： 31 indicators for strategic planning, 15 indicators for innovation, 24 indicators for competitive advantage, and 24 indicators for corporate performance. The null hypotheses were analyzed using multivariate analysis denominated as a structural equation model, utilizing maximum plausibility methods. According to the selected structural equation indexes, the obtained results show that the proposed model had an acceptable goodness of fit index.
