Top Management Team Educational Background, Internal Control and Corporate Performance
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DOI: 10.23977/ieesasm.2019.421
Author(s)
Xianwen Zhou, Xiaoyan Wang, Zexin Xu
Corresponding Author
Xianwen Zhou
ABSTRACT
This Paper Takes Shanghai and Shenzhen in China a-Share Listed Companies from 2008 to 2017 as Samples to Make an Empirical Study on the Mediating Role of Internal Control in the Relationship between the Educational Background of the Executive Team and the Corporate Performance. the Results Indicate That the Average Education Level of Top Management Teams, the Background of Studying Abroad, and the Background of Prestigious Schools Have a Significant Positive Impact on the Company's Internal Control Quality and Corporate Performance; Internal Control Significantly Positive Affects Corporate Performance, and Has an Intermediary Role in the Relationship between the Top Management Team's Educational Background and the Corporate Performance; among Them, the Intermediary Effect of the Internal Control in the Relationship between the Top Management Team's Background of Studying Abroad and the Corporate Performance is More Obvious.
KEYWORDS
Top Management Team, Educational Background, Internal Control, Corporate Performance, Mediating Role