供应链集中度、内部控制与企业风险承担

IF 7.5 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2025-04-15 DOI:10.1016/j.irfa.2025.104261

Yu Li , Tianpeng Bai , Ya Sha , Zitong Xu

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引用次数: 0

摘要

本研究使用2010 - 2022年上市公司数据集，全面分析供应链集中度和内部控制对企业风险承担行为的影响。研究结果表明，供应链集中度与企业风险承担程度之间存在显著的正相关关系。值得注意的是，内部控制在这种关系中起着关键的调节作用，有效地降低了风险承担水平。此外，研究还发现了供应链集中度和内部控制对国有企业和民营企业风险承担行为的显著影响。

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Concentration of supply chain, internal control, and corporate risk-taking

This study uses a dataset of publicly traded companies from 2010 to 2022 to conduct a comprehensive analysis of how supply chain concentration and internal controls affect corporate risk-taking behavior. The findings reveal a significant positive relationship between supply chain concentration and the degree of corporate risk-taking. Notably, internal controls play a critical moderating role in this relationship, effectively reducing the level of risk-taking. Additionally, the research identifies distinct impacts of supply chain concentration and internal controls on risk-taking behavior between state-owned and private enterprises.

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来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.