Internal Control, Nature of Equity and Corporate Social Responsibility
Lu Sun and
Journal of Management and Strategy, 2018, vol. 9, issue 1, 12-18
Enterprises can promote the fulfillment of corporate social responsibility through excellent internal control so as to achieve the long-term development. Based on the empirical data of main board listed companies of Shanghai and Shenzhen Stock Exchanges from 2013 to 2015, this paper conducts an empirical test by establishing the relationship models among internal control, nature of equity and corporate social responsibility. The results indicate that: (a) Internal control can positively promote the fulfillment of corporate social responsibility; (b) The state-owned enterprises fulfill corporate social responsibility better than non-state-owned enterprises; (c) State-owned enterprises can enhance the positive effect of internal control on the fulfillment of corporate social responsibility.
Keywords: internal control; nature of equity; corporate social responsibility; state-owned enterprise (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:jfr:jms111:v:9:y:2018:i:1:p:12-18
Access Statistics for this article
Journal of Management and Strategy is currently edited by Jenny Zhang
More articles in Journal of Management and Strategy from Journal of Management and Strategy, Sciedu Press
Bibliographic data for series maintained by Jenny Zhang ().