现金持有价值是否会因财务报告内部控制重大缺陷而恶化或改善？

Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?

• Pinghsun Huang · 成功大学
• Jun Guo · 罗格斯大学
• Tongshu Ma
• Yan Zhang 通讯