会计保守主义对企业创新投资的影响
1Faculty of Accounting, Wuxi Taihu University, 214000, China.
Heliyon
|September 10, 2024
概括
增加的会计保守主义阻碍了企业的创新投资,特别是在中国. 这项研究揭示了显著的负相关性,表明更高的保守主义导致减少研发支出和创新活动.
科学领域:
- 会计会计会计会计会计会计会计会计会计
- 企业金融公司财务
- 信息经济学 信息经济学
背景情况:
- 现有的文献强调了会计保守主义在决策中的作用,但缺乏对其对创新投资的影响的具体见解.
- 当前的研究往往忽视了会计保守主义在不同的市场和监管环境中的异质影响.
- 关于这种关系,关注中国上市公司的研究显著缺乏.
研究的目的:
- 在信息不对称的背景下,调查会计保守主义对企业创新投资的影响.
- 解决关于会计保守主义对中国独特的市场和技术格局内的创新投资影响的研究缺口.
- 提供关于会计保守主义和企业创新投资之间的关系的经验证据.
主要方法:
- 对中国A股上市公司 (2015-2022) 的财务报告和研发投资数据的实证分析.
- 使用C-Score和G-Score模型对会计保守主义的量化.
- 通过研发支出,新产品/服务指标,专利申请,研发人员,资本投资和项目进展来衡量企业创新投资.
主要成果:
- 在会计保守主义和企业创新投资之间发现了显著的负相关性 (r = -0.364).
- 层次回归分析证实了显著的抑制作用,回归系数为-0.465.5.
- 增加的会计保守主义与企业研发投资的下降趋势有关.
结论:
- 会计保守主义对企业的创新投资产生不利影响.
- 这些发现为会计保守主义如何影响创新提供了新的视角,特别是在中国市场.
- 本研究为投资者,经理和相关领域的未来研究奠定了理论和实践基础.
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