Abstract
Internal control has always been considered as a good way to improve corporate governance since it was proposed. This paper takes Shanghai and Shenzhen A-share listed companies from 201
8
to 202
0
as the research object and empirically explores its correlation with excess executive compensation. Regression results show that the quality of internal control is negatively related to the excess executive compensation.The higher the quality of internal control is,the less likely executives
内部控制质量与高管超额薪酬的相关性研究-12002字.docx