Product market competition,internal control and financial leasing

doi:10.14088/j.cnki.issn0439-8114.2019.09.036

Abstract

Abstract: Using the sample data of A-share listed companies from 2012 to 2016, the impact of product market competition and internal control quality on the scale of corporate financial leasing is analyzed. The results show that the degree of product market competition is negatively related to the scale of corporate financial leasing; the improvement of internal control quality can weaken the negative correlation between product market competition and corporate leasing scale. In this regard, relevant suggestions such as improving the internal control system of the enterprise, purifying the competitive environment of the market, and setting up a platform for financing the enterprise are put forward.

Key words: financial leasing scale, product market competition, internal control quality

CLC Number:

F270

LI Qing-qing, NIE Zhi-ping. Product market competition,internal control and financial leasing[J]. HUBEI AGRICULTURAL SCIENCES, 2019, 58(9): 154-159.

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