Beyond internal control over financial reporting : the Chinese experience

"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. In doing so, it confirms the effectiveness and sup...

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Bibliographic Details
Main Author: Yang, Daoguang, 1987- (Author)
Format: eBook
Language: English
Published: Abingdon, Oxon ; New York, NY : Routledge, 2024.
Subjects:
Auditing, Internal > China.
Accounting > China.
Financial statements > China.
Financial risk management > China.
elektronické knihy
electronic books
ISBN: 9781032697673
1032697679
1003848559
9781003848554
9781003848608
1003848605
9781032697635
9781032697680
Physical Description: 1 online resource

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Table of contents

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008 230831s2024 enk ob 001 0 eng
040 |a OCoLC-P  |b eng  |e rda  |c OCoLC-P 
020 |a 9781032697673  |q (ebook) 
020 |a 1032697679 
020 |a 1003848559  |q (electronic bk.) 
020 |a 9781003848554  |q (electronic bk.) 
020 |a 9781003848608  |q (electronic bk. : EPUB) 
020 |a 1003848605  |q (electronic bk. : EPUB) 
020 |z 9781032697635  |q (hardback) 
020 |z 9781032697680  |q (paperback) 
024 7 |a 10.4324/9781032697673  |2 doi 
035 |a (OCoLC)1396092369 
035 |a (OCoLC-P)1396092369 
100 1 |a Yang, Daoguang,  |d 1987-  |e author. 
240 1 0 |a Chao yue cai wu bao gao nei bu kong zhi.  |l English 
245 1 0 |a Beyond internal control over financial reporting :  |b the Chinese experience /  |c Daoguang Yang. 
264 1 |a Abingdon, Oxon ;  |a New York, NY :  |b Routledge,  |c 2024. 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
505 0 |a Introduction -- Literature Review -- Theoretical Hypotheses -- Internal Control and Financing: Corporate Cash Policies -- Internal Control and Investment: Mergers and Acquisitions -- Internal Control and Profit Distribution: Corporate Tax Avoidance -- Internal Control and Corporate Strategy Development: Diversification Strategy -- Conclusions -- Recent Progress and Research Prospects. 
520 |a "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. In doing so, it confirms the effectiveness and superiority of internal control in operation and management. The book compares the various internal control methods used in China and the USA, namely, operation and management-focused versus financial reporting-oriented approaches. It also discusses the differences in corporate risk attitudes and behaviours under the two approaches. The author then proposes the hyper-correction hypothesis and the trimming hypothesis. Empirical findings regarding corporate cash policy, mergers and acquisitions, tax avoidance, and diversification strategy reveal that internal control in China does not result in undue risk aversion but instead manages enterprise risk within a reasonable threshold. These results support the Trimming Hypothesis and demonstrate that internal control is a useful risk management tool. The title will appeal to students, academics and accounting professionals interested in internal control (risk management), accounting, auditing and corporate finance, regulation and governance"--  |c Provided by publisher. 
588 |a OCLC-licensed vendor bibliographic record. 
650 0 |a Auditing, Internal  |z China. 
650 0 |a Accounting  |z China. 
650 0 |a Financial statements  |z China. 
650 0 |a Financial risk management  |z China. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://www.taylorfrancis.com/books/9781032697673  |y Full text 

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