The impact of executive on-the-job consumption on the innovation performance of high-tech listed enterprises:an empirical study from the perspective of moderating effect of internal control
Based on the data of China's A-share High-tech Listed Enterprises in Shanghai and Shenzhen from 2018 to 2022,the empirical analysis model was used to test the relationship between executive on-the job consumption and innovation performance,and to explore the moderating effect of internal control between executive on-the-job consumption and innovation performance.The empirical results show that the executive on-the-job consumption positively promotes the innovation performance of listed high-tech enterprises,and the internal control negatively moderates the relationship between executive on-the-job consumption and in-novation performance.To better promote the improvement of enterprise innovation performance,listed high-tech enterprises should pay attention to the implicit incentive of executive on-the-job consumption and establish a reasonable and appropriate internal control mechanism.
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