The Study of Internal Control and over-investment on Corporate Credit Risk

Xu, Chaohui; Zhou, Zongtan

doi:10.1016/j.procs.2016.07.047

Cited by 7 publications

(4 citation statements)

References 2 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The investment level of these firms is decreased when internal control weakness is discovered and it will increase after the weaknesses are eliminated. Xu and Zhou (2016) explored the relationship between internal control and over-investment with credit risk of Chinese firms. Their study is conducted based on the information of the Shanghai Stock Exchange and Shenzhen Stock Exchange in China.…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

The effect of internal controls on financial reporting quality in Iranian family firms

Dashtbayaz

Salehi

Safdel³

2019

JFBM

View full text Add to dashboard Cite

Purpose The purpose of this paper is to investigate the relationship between internal controls weakness and financial reporting quality and the effect of family ownership on the mentioned relationship in Iranian listed firms. Design/methodology/approach In this way, the authors included the number of 139 firms from 2013 to 2017, of which 28 were family firms. The hypotheses are analyzed based on panel data and means comparison. Findings The results illustrated that weakness in internal controls has a significant negative relationship with financial reporting quality. In other words, internal controls weakness decreases the quality of financial reporting quality. Moreover, the results showed that being familial does not affect the aforementioned relationship. Originality/value Consequently, there is no suitable criteria to distinguish family firms and there is a need to take them into serious consideration because very few studies have been conducted focusing on this issue in Iran, as it is considered an argumentative subject to be discussed in the Iranian market.

show abstract

Section: Literature Review and Hypothesesmentioning

confidence: 99%

The effect of internal controls on financial reporting quality in Iranian family firms

Dashtbayaz

Salehi

Safdel³

2019

JFBM

View full text Add to dashboard Cite

show abstract

“…(4) Collateral (jaminan) Collateral adalah barang -barang yang diserahkan pada bank oleh peminjan atau debitur sebagai jaminan atas kredit yang diberikan. Barang jaminan diperlukan agar kredit tidak mengandung resiko (Xu & Zhou, 2016) (5) Condition of Economic ( kondisi ekonomi ) Condition of Economic adalah situasi dan kondisi, sosial, ekonomi, budaya dan lainnya yang mempengaruhi keadaan perekonomian pada suatu saat maupun untuk satu kurun waktu tertentu yang kemungkinannya akan dapat mempengaruhi kelancaran usaha dari perusahaan yang memperoleh kredit (6) Constrain ( batasan atau hambatan ) Dalam penilaian debitur dipengaruhi oleh hambatan yang tidak memungkinkan sesorang melakukan usaha di suatu tempat. (Akhigbe & Mcnulty, 2011) Disamping formula 6 C di atas, masih ada prinsip kredit yang disebut 4 P, yaitu : (1) Personality Personality yaitu penilaian bank tentang kepribadian peminjam seperti riwayat hidup, hobinya, keadaan keluarga ( istri / anak), social standing (pergaulan dalam masyarakat serta bagaimana masyarakat tentang diri si peminjam dan sebagainya ).…”

Section: Prinsif Kreditunclassified

Pengendalian Intern Dan Pemberian Kredit Usaha: Analisis Peranan Dan Efektifitas Sistem

Riswanto

Ningsih

Daryati

2017

JRAK

View full text Add to dashboard Cite

Abstract. Necessary strategic efforts in maintaining the wheels of business that is being run, one business that can be done is to maximize the internal control of the company. Control can be done by this company depends onAbstrak. Upaya strategis yang diperlukan dalam menjaga roda bisnis yang sedang dijalankan, salah satu bisnis yang bisa dilakukan adalah memaksimalkan pengendalian internal perusahaan. Pengendalian yang bisa dilakukan oleh perusahaan ini tergantung dari jenis perusahaan, baik untuk jasa, komersial maupun manufaktur. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana kontrol peran intenal yang dilakukan oleh perusahaan dalam memberikan pinjaman usaha kepada calon nasabah secara efektif dan sesuai dengan sistem yang telah ditentukan. Metodologi penelitian yang digunakan adalah analisis kualitatif deskriptif yang memberikan penjelasan yang jelas sesuai dengan kondisi empiris yang terjadi di lapangan. Sedangkan untuk lokasi penelitian dalam penelitian ini adalah salah satu perusahaan yang bergerak dalam penyediaan layanan kredit, dengan menggunakan teknik wawancara, observsi dan pengolahan data sekunder yang berasal dari perusahaan. Kesimpulan penelitian yaitu dengan menggunakan sistem pengendalian internal yang baik di setiap instansi atau bidang pada berbagai tingkat manajemen akan memaksimalkan kinerja manajemen, terutama di bidang pinjaman, pinjaman yang diberikan diberikan secara efektif kepada nasabah yang benar-benar membutuhkan. Rekomendasi penelitian yaitu khusus untuk unit bisnis dimana penelitian dilakukan untuk memaksimalkan penggunaan sistem berbasis teknologi yang memiliki / komputerisasi dan memberikan pelatihan kepada pengguna / pengguna sistem komputerisasi sehingga bisa dimanfaatkan lebih maksimal daripada yang sudah ada. diperoleh.

show abstract

“…Similarly, the literature [8][9][10][11] also points out potential risks associated with the rapid development of private housing mortgage loans. First, the investment-oriented demand for home buyers has interfered with the smooth operation of the market.…”

Section: Introductionmentioning

confidence: 99%

A Study on Risk Management of Commercial Banks’ Home Mortgage Loans Based on Risk Management Framework

Zhao

2023

Applied Mathematics and Nonlinear Sciences

View full text Add to dashboard Cite

In the wave of global urbanization, the rapid development of the real estate industry has greatly driven the growth of personal housing loans of commercial banks, and personal housing loans have become a very important part of the loan business of commercial banks, especially in the business operations of many smaller urban commercial banks, where personal housing loan business is an important source of profit. However, the personal housing loan business is facing increasing risk management challenges against the multiple backgrounds of the current epidemic environment, the overall tightening of mortgage policies, and the accelerated advancement of market-based interest rates. For most urban commercial banks, personal housing loan risk control should be based on the local market, combined with the actual development of the enterprise itself, comprehensive internal and external environmental conditions to establish a perfect risk control mechanism and timely improvement of the existing management problems is a top priority. This paper takes Bank H as an example to study the risk management of personal housing loans, exploring the basic performance of Bank H in terms of personal housing loan risks, analyzing the factors affecting its housing loan risks, and the current problems in the management of personal housing loan risks. A linear regression model is also constructed to analyze the causes of Bank H’s housing loan risk, the factors affecting personal housing loan risk, and the characteristics of Bank H’s housing loan risk. The experimental results of this paper show that through risk control management of the 10 indicators selected, Bank H’s annual housing non-performing loan ratio declined by 19.392% and was effectively curbed. It is inferred that effective financial risk management decisions can be an important tool for risk management in averting the risks associated with commercial bank housing loans. Therefore, a sound post-loan risk management mechanism for personal housing loans is essential and the only way to improve the resilience of commercial banks.

show abstract

The Study of Internal Control and over-investment on Corporate Credit Risk

Cited by 7 publications

References 2 publications

The effect of internal controls on financial reporting quality in Iranian family firms

The effect of internal controls on financial reporting quality in Iranian family firms

Pengendalian Intern Dan Pemberian Kredit Usaha: Analisis Peranan Dan Efektifitas Sistem

A Study on Risk Management of Commercial Banks’ Home Mortgage Loans Based on Risk Management Framework

Contact Info

Product

Resources

About