Research on the Influence of Accounting Conservatism on Enterprise Innovation

Zhengchao Zhang and Sichen Liu ()
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Zhengchao Zhang: Bohai University, School of Economics
Sichen Liu: Bohai University, School of Economics

A chapter in Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), 2024, pp 629-636 from Springer

Abstract: 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.

Keywords: Accounting conservatism; Enterprise innovation; Nature of property rights (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-256-9_64

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DOI: 10.2991/978-94-6463-256-9_64

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