Party organization embedded and corporate internal control level

Yongjun Yan, Qiao'e Lyu and Lanlan He

Finance Research Letters, 2024, vol. 64, issue C

Abstract: Embedding Party elements in corporate governance is not only a characteristic of Chinese corporate governance but also plays a positive role in improving the quality of internal control in Chinese enterprises. The results of this study show that the embedding of enterprise Party organizations can enhance the level of corporate internal control, and this impact is more pronounced in state-owned enterprises and in companies where the CEO has higher social capital. The findings of this study have theoretical significance and practical value in fully leveraging the leading role of enterprise Party organizations and promoting the high-quality development of Chinese enterprises.

Keywords: Party organization embedded; Corporate internal control (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:64:y:2024:i:c:s1544612324004719

DOI: 10.1016/j.frl.2024.105441

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