Internal control index and enterprise growth: An empirical study of Chinese listed-companies in the automobile manufacturing industry
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20 may 2022
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Publicado en línea: 20 may 2022
Páginas: 2291 - 2300
Recibido: 17 nov 2021
Aceptado: 10 abr 2022
DOI: https://doi.org/10.2478/amns.2021.2.00185
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© 2023 Qi Gao et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
With increasing market competition and the arrival of technological innovation, the automobile-manufacturing industry faces great changes. In this situation, the quality of internal control becomes an important part that affects the growth and development of enterprises. According to the theories of internal control and enterprise growth, this paper selects data of Chinese listed-companies in the automobile manufacturing industry to analyse the relationship between the internal control index and enterprise growth. Further, it verifies the research conclusion using multiple regression analysis that the improvement of internal control quality can play a positive role in promoting the growth of automobile manufacturing enterprises.