[1]王卫星,陆晖.会计信息质量与企业创新投入—基于深市A股民营企业的实证研究[J].常州大学学报(社会科学版),2021,22(04):49-57.[doi:10.3969/j.issn.2095-042X.2021.04.006]
　Wang Weixing,Lu Hui.Accounting Information Quality and Enterprise Innovation Investment: An Empirical Study Based on Private Enterprises in Shenzhen A Stock Market[J].Journal of Changzhou University(Social Science Edition),2021,22(04):49-57.[doi:10.3969/j.issn.2095-042X.2021.04.006]
点击复制

会计信息质量与企业创新投入—基于深市A股民营企业的实证研究()
分享到：

常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第22卷
期数:
2021年04期
页码:
49-57
栏目:
财务与会计专题研究
出版日期:
2021-08-25

文章信息/Info

Title:
Accounting Information Quality and Enterprise Innovation Investment: An Empirical Study Based on Private Enterprises in Shenzhen A Stock Market
作者:
王卫星; 陆晖
Author(s):
Wang Weixing;  Lu Hui
关键词:
民营企业;  会计信息质量;  创新投入
Keywords:
private enterprises;  accounting information quality;  innovation investment
分类号:
F234.4
DOI:
10.3969/j.issn.2095-042X.2021.04.006
文献标志码:
A
摘要:
会计信息质量的提高对于缓解民营企业创新融资约束、提升民营企业自主创新能力以促进其高质量发展有重要的意义。以2015—2019年深市A股民营企业为样本,探讨会计信息的可靠性、及时性、相关性、谨慎性、可比性对企业创新投入的影响。研究表明:会计信息的可靠性和相关性对企业创新投入具有显著的促进作用,谨慎性显著抑制了企业的创新投入,及时性、可比性与创新投入的相关性不明显。研究结论扩宽了会计信息的应用范围,为民营企业创新融资研究提供了新的视角。
Abstract:
The improvement of accounting information quality is of great significance to alleviate the constraints of innovation financing of private enterprises and enhance the independent innovation ability so as to promote their high-quality development. Based on the samples of private enterprises in Shenzhen A stock market from 2015 to 2019, this paper studies the impacts of reliability, timeliness, correlation, caution and comparability of accounting information on enterprise innovation investment. The results show that the reliability and correlation of accounting information can significantly promote enterprise innovation investment, and caution significantly inhibits enterprise innovation investment. The correlation between timeliness, comparability and innovation investment is not obvious. This study broadens the application of accounting information and provides a new perspective for the research of innovative financing of private enterprises.

参考文献/References:

[1]戴艳玲.公司治理、表外融资与企业会计信息质量[J].财会通讯,2019(24):25-28.
[2]BALL R,SHIVAKUMAR L.The role of accruals in asymmetrically timely gain and loss recognition[J].Journal of accounting research,2006,44(2): 207-242.
[3]惠楠,陈晨.会计信息质量、资产可抵押性与融资约束[J].财会通讯,2017(36):12-17.
[4]BUSHMAN R M,PIOTROSKI J D.Financial reporting incentives for conservative accounting:the influence of legal and political institutions[J].Journal of accounting and economics,2006,42(1-2):107-148.
[5]崔静.会计信息质量、资本配置效率与市场价值[J].财会通讯,2016(21):39-42.
[6]BIDDLE G C,HILARY G,VERDI R S.How does financial reporting quality relate to investment efficiency?[J].Journal of accounting and economics,2009,48(2-3):112-131.
[7]吴冕.关于会计信息质量衡量方法的文献综述[J].会计师,2013(13):78-79.
[8]DIAMOND D W,VERRECCHIA R E.Disclosure,liquidity,and the cost of capital[J].The journal of finance,1991,46(4):1325-1359.
[9]AYYAGARI M,DEMIRG??-KUNT A,MAKSIMOVIC V.Firm innovation in emerging markets:the role of finance,governance,and competition[J].Journal of financial and quantitative analysis,2011,46(6):1545-1580.
[10]左伟令,于砚淼,薛建辉.新旧动能转换背景下会计信息质量对R&D融资约束的影响[J].商业会计,2020(1):50-55.
[11]LAUX V,RAY K.Effects of accounting conservatism on investment efficiency and innovation[J].Journal of accounting and economics,2020,70(1):101-319.
[12]钟宇翔,吕怀立,李婉丽.管理层短视、会计稳健性与企业创新抑制[J].南开管理评论,2017,20(6):163-177.
[13]薛玉莲,孙梦娜,石青梅.欲益反损:会计稳健性与企业创新:基于民营上市企业的经验证据[J].会计之友,2020(17):65-73.
[14]江轩宇,申丹琳,李颖.会计信息可比性影响企业创新吗[J].南开管理评论,2017,20(4):82-92.
[15]雷新途,温卿云.信息透明度对创新投入与创新成果的促进机理:来自上市公司的经验证据[J].华东经济管理,2021,35(6):53-67.
[16]王卫星,付明家,余天文.现金股利政策、管理者持股与民营企业创新效率[J].常州大学学报(社会科学版),2019,20(2):53-62.
[17]郝丽娜.大股东减持、会计信息可靠性与盈余持续性[J].财会通讯,2020(15):40-43.
[18]武蕴.会计信息披露及时性研究[J].财会通讯,2011(18):3-5.
[19]韩美妮,王福胜.会计信息质量对技术创新价值效应的影响研究[J].管理评论,2016,28(10):97-110.
[20]张际萍.财税激励、会计稳健性与企业创新投入强度[J].财会通讯,2019(21):30-34.
[21]颜敏,屈晨晨.会计信息可比性对盈余管理的影响[J].会计之友,2017(21):75-81.
[22]DE FRANCO G,KOTHARI S P,VERDI R S.The benefits of financial statement comparability[J].Journal of accounting research,2011,49(4):895-931.

相似文献/References:

[1]王亚媛,蒋建宏,雷静芳.民营企业应防范的法律风险及对策[J].常州大学学报(社会科学版),2010,11(01):27.
　WAN G Ya- yuan,J IAN G J ian- hong,L E I jing- fang.Legal Risks Preven ted by Pr ivate En terpr ises[J].Journal of Changzhou University(Social Science Edition),2010,11(04):27.
[2]王卫星,付明家,余天文.现金股利政策、管理者持股与民营企业创新效率[J].常州大学学报(社会科学版),2019,20(02):53.[doi:10.3969/j.issn.2095-042X.2019.02.006]
　Wang Weixing,Fu Mingjia,Yu Tianwen.Cash Dividend Policy, Manager Shareholding andInnovation Efficiency of Private Enterprises[J].Journal of Changzhou University(Social Science Edition),2019,20(04):53.[doi:10.3969/j.issn.2095-042X.2019.02.006]

备注/Memo

备注/Memo:
作者简介:王卫星,管理学博士,常州大学商学院教授、硕士研究生导师,常州大学中吴智库研究中心特聘专家; 陆晖,常州大学商学院硕士研究生。 基金项目:国家社会科学基金重点项目“民营科技企业融资结构对创新效率的影响机理及优化对策研究”(17AGL012)。
更新日期/Last Update: 1900-01-01