Research on the Influence of Accounting Conservatism on Enterprise Innovation

DOI

10.2991/978-94-6463-256-9_64How to use a DOI?

Keywords

Accounting conservatism; Enterprise innovation; Nature of property rights

Abstract

This paper takes China’s A-share non-financial listed companies from 2011 to 2021 as research samples to explore the impact of accounting conservatism on enterprise innovation, studies the impact of property rights nature on the relationship between accounting conservatism and enterprise innovation. The results show that the improvement of accounting conservatism will restrain the level of innovation input and innovation output. Compared with state-owned enterprises, accounting conservatism has a more significant inhibitory effect on innovation input and output in non-state-owned enterprises.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Zhengchao Zhang
AU  - Sichen Liu
PY  - 2023
DA  - 2023/10/09
TI  - Research on the Influence of Accounting Conservatism on Enterprise Innovation
BT  - Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023)
PB  - Atlantis Press
SP  - 629
EP  - 636
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-256-9_64
DO  - 10.2991/978-94-6463-256-9_64
ID  - Zhang2023
ER  -