Equity Balance, Internal Control and Investment Efficiency
Authors
Sun-Lei Yang, Rong Fu, Cheng-Cheng Guo, Lei Yang
Corresponding Author
Sun-Lei Yang
Available Online May 2018.
- DOI
- 10.2991/icmesd-18.2018.177How to use a DOI?
- Keywords
- Equity balance, Internal control, Investment efficiency.
- Abstract
Based on the data of GEM companies in Shanghai and Shenzhen from 2011 to 2014, this paper explores and verifies the relationship between equity balance, internal control and investment efficiency. The results reflect that the balance between equity and investment efficiency shows a "U-shaped" curve. There is no significant relationship between internal control and investment efficiency.
- Copyright
- © 2018, 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/).
Cite this article
TY - CONF AU - Sun-Lei Yang AU - Rong Fu AU - Cheng-Cheng Guo AU - Lei Yang PY - 2018/05 DA - 2018/05 TI - Equity Balance, Internal Control and Investment Efficiency BT - Proceedings of the 4th Annual International Conference on Management, Economics and Social Development (ICMESD 2018) PB - Atlantis Press SP - 1028 EP - 1032 SN - 2352-5428 UR - https://doi.org/10.2991/icmesd-18.2018.177 DO - 10.2991/icmesd-18.2018.177 ID - Yang2018/05 ER -