Based on the data of China A-share listed platform enterprises from 2017 to 2021,this paper studies the impact of internal control quality on the social responsibility fulfillment of platform enterprises from the perspective of re-employment of the elderly.The study finds that the implementation of high-quality internal control by platform enterprises can promote their social responsibility.The analysis of the mechanism of action shows that the improvement of the internal control quality of platform enterprises can reduce the agency cost,which has a significant positive impact on their social responsibility.The heterogeneity analysis shows that high-quality internal control has a significant role in promoting the performance of social responsibilities of state-owned platform enterprises and non-state-owned platform enterprises.The internal control level of large platform enterprises plays a significant role in promoting their social responsibility,while the internal control level of small and medium-sized enterprises has no significant effect on promoting their social responsibility.The above findings have reference significance for promoting platform enterprises to improve the quality of internal control and help fulfill social responsibilities.
关键词
内部控制质量/平台企业/社会责任履行/老年人再就业
Key words
internal control quality/platform enterprises/social responsibility fulfillment/re-employment of the elderly
万方数据