By examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in finance, investment, dividend allocation and corporate strategies through China's experience. It confirms the superiority of internal control in operation and management.
By examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in finance, investment, dividend allocation and corporate strategies through China's experience. It confirms the superiority of internal control in operation and management.
Daoguang Yang is Professor of Accounting at the University of International Business and Economics, China. His research interests include internal control and auditing, corporate governance, and finance.
Inhaltsangabe
1. Introduction 2. Literature Review 3. Theoretical Hypotheses 4. Internal Control and Financing: Corporate Cash Policies 5. Internal Control and Investment: Mergers and Acquisitions 6. Internal Control and Profit Distribution: Corporate Tax Avoidance 7. Internal Control and Corporate Strategy Development: Diversification Strategy 8. Conclusions 9. Recent Progress and Research Prospects
1. Introduction 2. Literature Review 3. Theoretical Hypotheses 4. Internal Control and Financing: Corporate Cash Policies 5. Internal Control and Investment: Mergers and Acquisitions 6. Internal Control and Profit Distribution: Corporate Tax Avoidance 7. Internal Control and Corporate Strategy Development: Diversification Strategy 8. Conclusions 9. Recent Progress and Research Prospects
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