Accounting Information Quality, Financing Constraints, and Company Innovation Investment Efficiency by Big Data Analysis
نویسندگان
چکیده
This paper takes the listed companies in China from 2008 to 2017 as research sample study relationship between accounting information quality (AIQ) and company innovation investment efficiency. The results show that AIQ is negatively correlated with both underinvestment overinvestment of corporate innovation. Further, can alleviate financing constraints reduce lack investment; At same time, also agency conflict excessive Finally, promote efficiency low environment.
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ژورنال
عنوان ژورنال: Journal of Organizational and End User Computing
سال: 2021
ISSN: ['1546-2234', '1546-5012']
DOI: https://doi.org/10.4018/joeuc.292525