Relationship among environmental regulation costs, corporate accounting policies, and green innovation efficiency

Xueting Wang and Pinyue Qiu

Finance Research Letters, 2025, vol. 77, issue C

Abstract: Using data from A share–listed companies from 2013 to 2022 as a research sample, this paper investigates the relationship among the costs of environmental regulations, corporate accounting policies, and green innovation efficiency. Several findings were obtained from this study. (1) The cost of environmental regulations encourages corporations to improve the efficiency of their green innovation initiatives. (2) Aggressive accounting policies inhibit the efficiency of corporate green innovation. (3) R&D investment plays an intermediary role in the relationship between the cost of environmental regulations and the efficiency of corporate green innovation. (4) The impact of the cost of environmental regulations on the efficiency of green innovation in state-owned enterprises and non-state-owned enterprises varies in terms of ownership types.

Keywords: Cost of environmental regulation; Accounting policy; Green innovation efficiency (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325003204

DOI: 10.1016/j.frl.2025.107056

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