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《Securities Market Herald》 2015-01
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Does Internal Control Improve and Enhance R&D?

Wang Yunchen;Lu Dong;Gong Yifei;  
Using the data of Chinese A-share listed enterprises during 2008-2011 the paper examines the impact of internal control implementation on RD efficiency. Aiming at business process risk and management opportunism risk in RD activities, this paper from the two aspects of business process control and corporate governance control, conducts an indepth analyses on the mechanism of how internal control improve the efficiency of RD. We find that a high level of implementation of internal control helps to improve RD efficiency in enterprises, and enterprises' RD investments have been recognized and valued by market. The empirical evidence suggests that strengthening internal control implementation is critical to enhance RD efficiency.
【Fund】: 国家自然科学基金项目(批准号:71103147);;教育部人文社会科学青年基金项目(批准号:14YJC630135)和一般项目(批准号:10YJC630059);;四川省区域和国别重点研究基地四川农业大学德国研究中心2014年度项目 (批准号:ZDF1404)
【CateGory Index】: F273.1;F832.51;F275
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【Citations】
Chinese Journal Full-text Database 10 Hits
1 LI Weian1,2,DAI Wentao2(1.Northeast University of Finance and Economics,Dalian 116025,China; 2.Institute of China Corporate Governance,Tianjin 300071,China);Corporate Governance,Internal Control,Risk Management: A Framework of Relations: Based on the View of Strategic Management[J];审计与经济研究;2013-04
2 Liu Qiliang1,Luo Le2,Zhang Yaman3,Chen Hanwen4 1.School of Economics and Management,Wuhan University;2.Guanghua School of Management,Peking University;3.Nanjing Audit Department,China Construction Bank;4.School of Management,Xiamen University;Concentration of Managerial Power, Internal Control and Accounting Information Quality[J];南开管理评论;2013-01
3 LI Wanfu CHEN Huili;Internal Control and Corporate Effective Tax Rate[J];金融研究;2012-09
4 Lu Dong , Lin Gao , Yang Dan;Government Subsidy, R&D Expenditure and Market Value:Empirical Evidence from the High Tech Enterprises in Growth Enterprises Market[J];投资研究;2012-09
5 Zhou Yahonga,He Xiaodana and Shen Yaob (a: School of Economics, Shanghai University of Finance and Economics; b: School of Economics, Shanghai University);An Evaluation of the Efficiency of Chinese Industry Enterprises' Innovation Performance[J];经济研究;2012-05
6 Hu Yuanmu Shandong University of Finance and Economics;Technology Independent Directors and R&D Efficiency: Research from the Chinese Stock Market[J];南开管理评论;2012-02
7 CHEN Shou-ming,RAN Yi,TAO Xing-hui(School of Economics and Management,Tongji University,Shanghai 200092,China);R&D intensity and the market value of the firms:the moderating role of ownership and Chair-CEO duality[J];科学学研究;2012-03
8 Zhao Wuyang, Chen Chao School of Management,Fudan University;R&D Disclosure,Managerial Incentives and Market Recognition:Evidences from Listed IT Companies in Mainland China[J];南开管理评论;2011-04
9 LIANG Lai-xin,MA Ru-fei(Business School,Central South University,Changsha 410083,China);R&D Capital Management and Indigenous Innovation of Enterprises:An Empirical Study Based on China's Listed IT Companies[J];财经研究;2009-08
10 ZHOU Li-qun,DENG Lu(School of Economics,Nankai University,Tianjin 300071,China);Research on the Relationship between Ownership and R&D Efficiency:An Empirical Study on China High-Tech industries with SFA Method[J];当代经济科学;2009-04
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 ;Large Shareholder Holdings,Internal Control & Stock Price Synchronization[J];会计与控制评论;2015-00
2 ;Research on the Internal Control Quality and R&D Investment Efficiency——the Empirical Evidences from the Scitech Listed Company[J];会计与控制评论;2015-00
3 Rupeng Zhang;;Does Synergistic Effect Exist between ICT and Human Capital in the Development of Producer Services?—A comparative study based on the panel data of emerging economies and advanced economies[J];南大商学评论;2015-04
4 HU Yong-ping;Research Center of Finance & Accounting, Chongqing University of Technology;;The Effects of University Technical Independent Directors on Firm's R&D Investment——Empirical Analysis based on the Propensity Score Matching Method[J];技术经济与管理研究;2015-12
5 YU Biao;WANG Xiang-bin;School of Economics and Management,Guizhou University of Engineering Science;;On Internal Control and Company Cash Holdings[J];广西财经学院学报;2015-06
6 SHUI Hui-li;HAN Qing-lan;YANG Jie-hui;School of Business,Central South University;;Government pressure,tax preference and firm R&D investment——Evidence from listed manufacturing firms in China[J];科学学研究;2015-12
7 TANG Xue-liang;ZHOU Jian;WU Wan-zong;School of Economics,Shanghai University of Finance and Economics;School of International Business Administration,Shanghai University of Finance and Economics;;Do Excellent Enterprises Take R&D or Vice Versa?——Based on the Data of Chinese Manufacturing Enterprises[J];财经论丛;2015-12
8 LV Min-le;AN Tong-liang;School of Economics,Nanjing University;School of Economics,Hefei University of Technology;;A Study on the Impact of Knowledge Intensive Business Services on Manufacturing Innovation[J];华东经济管理;2015-12
9 WANG Xiaohong;CHEN Fanhong;Department of Economics,Jiangsu Provinical Party School;;Analysis on China's High-tech Industry Innovation Efficiency Based on Hicks-Moorsteen Index[J];产业经济研究;2015-06
10 Qu Haitao;Zhao Xi;;CEO power structure and R & D intensity[J];投资研究;2015-11
【Secondary Citations】
Chinese Journal Full-text Database 10 Hits
1 Liu Qiliang et al.;State Ownership,the Institutional Environment,and Internal Control Quality:Evidence from Chinese Listed Firms[J];会计研究;2012-03
2 Du Xingquan,Zeng Quan,Wang Yanan;Rent-Seeking,R&D Investment and Corporate Performance:Empirical Evidence from Private Listed Firms[J];投资研究;2012-01
3 MAO Pei-hua1,ZHOU Ya-hong1, HUANG Xin1,XIA Zheng-qing2(1.School of Economics,Shanghai University of Finance and Economics, Shanghai 200433,China;2.Department of Asset Management, Guolian Securities Co.,Ltd,Shanghai 200122,China);The Effect of Human Capital on Corporate R&D Activities from the Angle of Patent Output: Evidence from Large and Medium-sized Enterprises in Shanghai[J];财经研究;2011-12
4 Yang Qijing (Renmin University of China);The Growth of Enterprises: To Build Political Connections or Capability?[J];经济研究;2011-10
5 LIAO Kai-rong,CHEN Shuang-ying(University of Electronic Science and Technology of China,Chengdu 610054,China);The influence of institutional environments on private enterprise's R&D investment:an empirical study[J];科学学研究;2011-09
6 Zhang Jiea,Zhou Xiaoyanb and Li Yongc(a:Institute of China's Economic Reform and Development,Renming University of China;b:School of International Business,University of International Business and Economics;c:School of Management,Sun Yat-Sen University);Does Factor Market Distortion Barrage Chinese Firms' R&D?[J];经济研究;2011-08
7 Fang Hongxing & Jin Yu'na;Can High Quality Internal Control Reduce Earnings Management? ——An Empirical Research Based on Voluntary Internal Control Audits Reporting[J];会计研究;2011-08
8 Lu Jiuqin,Yu Dandan (School of Accounting,Hangzhou Dianzi University,Hangzhou 310018,China);Government Subsidies and Enterprises' R&D Investment Crowding-out,Substitution or Encouragement[J];中国科技论坛;2011-08
9 WANG Yan-ni(School of Economics and Management,Xidian University,Xian 710071,China);The influence of top management incentives on R&D investment——evidence from listed manufacturing companies in China[J];科学学研究;2011-07
10 CHEN Shouming,JIAN Tao,WANG Zhaoxia(School of Economics and Management,Tongji University,Shanghai 200092,China);The Relationship between CEO Tenure and R&D Intensity:Effects of Age and Education Level[J];科学学与科学技术管理;2011-06
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