On-the-job consumption, internal control quality, and corporate performance
- Authors
- Wang, Yiwei; Jin, Shanyue
- Issue Date
- Mar-2021
- Publisher
- Success Culture Press
- Keywords
- Corporate performance; Executive rent-seeking; Internal control; Moderating effect; On-the-job consumption
- Citation
- Journal of System and Management Sciences, v.11, no.1, pp.38 - 53
- Journal Title
- Journal of System and Management Sciences
- Volume
- 11
- Number
- 1
- Start Page
- 38
- End Page
- 53
- URI
- https://scholarworks.bwise.kr/gachon/handle/2020.sw.gachon/80852
- DOI
- 10.33168/JSMS.2021.0103
- ISSN
- 1816-6075
- Abstract
- The phenomenon of on-the-job consumption by management generally occurs during company operations, and has become a hidden means of corruption by management. This study collected data on non-financial companies listed on the Main Boards of the Shanghai and Shenzhen stock exchanges from 2009 to 2018. By analyzing the relationship between internal controls, on-the-job consumption, and corporate performance, this study examines whether internal controls can mitigate the impact of such consumption on company performance. Through quantitative analysis, the study finds that in-service consumption has a negative relationship with company performance, and that internal controls play a large moderating role between on-the-job consumption and corporate performance. The study also provides theoretical and empirical evidence to advocate for internal control regulations and related policies that better prevent and supervise the on-the-job consumption behavior of listed company executives.. © 2021, Success Culture Press. All rights reserved.
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