The Role of Internal Control in Firms’ Coping with the Impact of the COVID-19 Pandemic: Evidence from China

The Role of Internal Control in Firms’ Coping with the Impact of the COVID-19 Pandemic: Evidence from China

Internal control plays a role in risk prevention for firms when dealing with serious emergencies, which ensures the sustainable development of firms during a crisis. Based on the rapid outbreak of COVID-19 in China, this paper empirically tests whether internal control alleviates the negative impact...

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Bibliographic Details
Main Authors: Peiqing Zhu, Jianbo Song
Format: Article
Language:English
Published: MDPI AG 2021-06-01
Series:Sustainability
Subjects:
COVID-19
internal control
risk prevention
financial performance
sustainability
Online Access:https://www.mdpi.com/2071-1050/13/11/6294

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