Concentration of supply chain, internal control, and corporate risk-taking

Yu Li, Tianpeng Bai, Ya Sha and Zitong Xu

International Review of Financial Analysis, 2025, vol. 103, issue C

Abstract: This study uses a dataset of publicly traded companies from 2010 to 2022 to conduct a comprehensive analysis of how supply chain concentration and internal controls affect corporate risk-taking behavior. The findings reveal a significant positive relationship between supply chain concentration and the degree of corporate risk-taking. Notably, internal controls play a critical moderating role in this relationship, effectively reducing the level of risk-taking. Additionally, the research identifies distinct impacts of supply chain concentration and internal controls on risk-taking behavior between state-owned and private enterprises.

Keywords: Supply chain concentration; Internal controls; Risk-taking (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finana:v:103:y:2025:i:c:s1057521925003485

DOI: 10.1016/j.irfa.2025.104261

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