id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-877	Deng, Xin; Tu, Jun	Institutional Investor Heterogeneity, Accounting Information Quality and Enterprise Performance	2022	11	.pdf	application/pdf	7112	253	27	Institutional investors holding, though the role of supervision enterprises to play, but with the improvement of its stake, could interfere the enterprise normal business decisions or conspiracy, harmful to the enterprise, increase more oversight group, is the guarantee, on the basis of institutional investors to supervise, and to ensure that the independence of the enterprise development decision- making, reduce the contradiction between the two. Institutional investor shareholding can better improve the efficiency of the company and can create good corporate performance (Li Jianying, 2013).The impact of institutional investors on enterprise performance is mostly based on the simple analysis of enterprise performance impact, With the latest Internet enterprise performance as the starting point, Xu Lin (2019) believes that the shareholding of institutional investors in the Internet industry is significantly and positively related to 154 corporate performance, Compared with the manufacturing industry, institutional investors in the Internet industry have a relatively high shareholding ratio, The correlation with business performance is even more pronounced, And institutional investor shareholding affects enterprise performance and is not linear correlation; From the perspective of financial performance, Lin Bo (2018) introduced internal control to view the relationship between them, While both institutional investors and internal controls promote corporate performance, But in the role of institutional investors, The impact of internal control on enterprise performance is significantly reduced, This suggests that institutional investors involved in corporate governance may affect internal control.	cache/fbem-877.pdf	txt/fbem-877.txt