Research on the Correlation Between Internal Control and Corporate Performance of Listed Companies with the Use of Computer Technology

Based on the Analysis of Different Industrial Categories

DOI

10.2991/978-94-6463-030-5_12How to use a DOI?

Keywords

Listed Company; Internal Control; Enterprise Performance; Different Industrial Categories; Computer Technology and Application

Abstract

The results of theoretical and practical analysis abroad show that internal control is very important to the development of enterprises. In order to promote China’s economic development, this paper investigates the actual situation of China’s listed companies to understand the impact of internal control on enterprise performance. Based on the data of listed companies on the A-share mainboard and small and medium-sized boards in the Shanghai and Shenzhen stock market from 2013 to 2018, this paper studies the relationship between internal control and enterprise performance. This paper combines computer technology, and its application is mainly reflected in two aspects: The first point is the collection and screening of sample data, that is, the author uses Shenzhen guotai’an database (CSMAR) and DIB internal control and risk management database to obtain the original samples. The second point is the empirical analysis of the sample data, that is, the author uses Stata 14 software to carry out regression analysis and robustness test. Firstly, the relationship between internal control and the corporate performance of sample listed companies is analyzed. Then, all listed companies are divided into three categories of labor-intensive, capital-intensive, and technology-intensive according to the industry category, to study whether there are differences in the impact of internal control on enterprise performance in different industry categories. Finally, through empirical analysis, it is concluded that there is a significant positive correlation between internal control and corporate performance. Further research also shows that the impact of internal control on corporate performance varies with different industrial categories. The impact of internal control on enterprise performance in technology-intensive and capital-intensive industries is significantly weaker than that in labor-intensive industries. But there is no significant difference between technology-intensive and capital-intensive industries.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ming Chen
PY  - 2022
DA  - 2022/12/20
TI  - Research on the Correlation Between Internal Control and Corporate Performance of Listed Companies with the Use of Computer Technology
BT  - Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
PB  - Atlantis Press
SP  - 100
EP  - 116
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-030-5_12
DO  - 10.2991/978-94-6463-030-5_12
ID  - Chen2022
ER  -