IMPACT OF ON-THE-JOB CONSUMPTION ON CORPORATE RETURN ON ASSETS AND EQUITY

Published 31 July 2020 •  vol 1  •  no 1  • 


Authors:

 

Yiwei Wang, Department of Global Business, Gachon University, Korea
Shanyue Jin, Department of Global Business, Gachon University, Korea

Abstract:

 

This study collected data on non-financial companies listed on the Main Boards of the Shanghai and Shenzhen stock exchanges from 2009 to 2018. By analyzing the relationship between internal controls, on-the-job consumption, and corporate performance, this study examines whether internal controls can mitigate the impact of on-the-job consumption on company performance. Through quantitative analysis, the study finds that in-service consumption has a negative relationship with company performance, and that internal controls play a large, moderating role between on-the-job consumption and corporate performance.

Keywords:

 

On-the-job Consumption, Internal Control, Corporate Performance, Executive Rent-Seeking

References:

 

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Citations:

 

APA:
Wang, Y., & Jin, S. (2020). Impact of On-the-Job Consumption on Corporate Return on Assets and Equity. Journal of Business Models and Applications (JBMA), ISSN: 2652-7421, NADIA, 1(1), 1-6. doi: 10.33832/jbma.2020.1.1.01.

MLA:
Wang, Yiwei, et al. “Impact of On-the-Job Consumption on Corporate Return on Assets and Equity.” Journal of Business Models and Applications, ISSN: 2652-7421, NADIA, vol. 1, no. 1, 2020, pp. 1-6. JBMA, http://article.nadiapub.com/JBMA/vol1_no1/1.html.

IEEE:
[1] Y. Wang, and S. Jin, "Impact of On-the-Job Consumption on Corporate Return on Assets and Equity." Journal of Business Models and Applications (JBMA), ISSN: 2652-7421, NADIA, vol. 1, no. 1, pp. 1-6, Jul 2020.