Assessing and Interpreting the Impact of Internal Control Mechanisms on the Firm's Performance: An Applied Study
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Omran, Israa Mahmoud (Author) |
| مؤلفين آخرين: | Nada, Mohamed Sabry (Advisor) |
| المجلد/العدد: | مج22, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الشهر: | يوليو |
| الصفحات: | 56 - 68 |
| ISSN: |
2356-8402 |
| رقم MD: | 911963 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
48
| المستخلص: |
Purpose - The purpose of this study is to investigate the impact of Internal Control Mechanisms which are Ownership Concentration, Capital Structure and Growth Opportunities on both Financial and Non-Financial Firm’s Performance. Design/Methodology/Approach- A panel data regression analysis is conducted for the period 2010-2015. The researcher utilized a random-effects model to control firm size and time effects that may influence the performance of the firm. Findings- This study provides evidence that Internal Control Mechanisms have significant impact on the performance of the firm financially and non- financially. Ownership Concentration and Growth Opportunities are positively associated with both the financial and non-financial firm’s performance. Additionally, Financial Leverage (as a proxy for Capital Structure) is negatively associated with both the financial and non-financial performance of the firm. |
|---|---|
| ISSN: |
2356-8402 |
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