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By using empirical research methods, we investigate concentration of managerial power effect on the relationship between internal control and corporate credit risk. As a result, it can be found that concentration of managerial power and internal control exist two curvilinear relationships, with the different degree of concentration of managerial power increasing, the supervisory role of internal control on credit risk is different. These results indicate that establishment of internal control and monitoring corporate credit risk lay an important theoretical and practical significance

An Empirical Study on the Effects of Concentration of Managerial Power and Internal Control on Corporate Credit Risk