Internal control and operational efficiency
In this study, we examine whether and how internal control over financial reporting affects firm operational efficiency. We find that operational efficiency, derived from the frontier analysis, is significantly lower among firms with material weaknesses in internal control relative to firms without...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2015
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1392 https://ink.library.smu.edu.sg/context/soa_research/article/2391/viewcontent/SSRN_id2275753.pdf |
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| Institution: | Singapore Management University |
| Language: | English |