Internal Control and Operational Efficiency
We examine whether effective internal control over financial reporting has implications beyond that of financial reporting to firm operational efficiency. We predict and find that operational efficiency, derived from frontier analysis, is significantly lower among firms disclosing material weaknesse...
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| Main Authors: | , , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2018
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1210 https://ink.library.smu.edu.sg/context/soa_research/article/2209/viewcontent/InternalControlOperationalEfficiency_2017.pdf |
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| 機構: | Singapore Management University |
| 語言: | English |