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Moore, G. R., & Fuhrer, J. C., (1995). Monetary Policy Trade-Offs and the Correlation between Nominal Interest Rates and Real Output. The American Economic Review, 85, 219-239.

has been cited by the following article:

• TITLE: Internal Control Practices and Financial Performance of Public Companies: An Exploratory Study in the Ivorian Context

  AUTHORS: Mamadou Sylla, Ousmane Aboubakar Toure

  KEYWORDS: Internal Control, Financial Performance, Public Enterprises

  JOURNAL NAME: Theoretical Economics Letters, Vol.16 No.1, February 6, 2026

  ABSTRACT: This study aims to develop a theoretical model explaining the influence of internal control practices on the financial performance of public enterprises in Côte d’Ivoire. The research adopts a constructivist epistemological stance combined with an abductive reasoning approach within a qualitative exploratory design. An extensive literature review was conducted, followed by ten (10) semi-structured interviews with internal audit and control experts. The qualitative results, analyzed through thematic coding, made it possible to identify key internal control dimensions and formulate four research hypotheses adapted to the Ivorian public sector context. The findings highlight the central role of internal control procedures, decision-making quality, control activities, and fraud risk management in improving financial performance.