Open AccessResearch on the Influence of Internal Control on Enterprise Credit Risk
Author(s) -
Xiaohui Wang,
Fangying Yuan
Publication year - 2020
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1616/1/012061
Subject(s) - control (management) , credit risk , business , quality (philosophy) , internal control , risk analysis (engineering) , actuarial science , accounting , economics , management , philosophy , epistemology
This paper empirically tests the relationship between internal control and credit risk by taking a-share listed companies from 2014 to 2018 as samples. It is found that the quality of internal control is positively correlated with the credit risk. Further analysis shows that the five elements of internal control are significantly related to the size of credit risk, among which the internal environment, information and communication elements have a more significant impact on credit risk.