Big data development, accounting information quality, and corporate innovation

Yan Kong, Yang Li and Bonan Wan

Finance Research Letters, 2025, vol. 78, issue C

Abstract: This study uses Chinese A-share listed companies from 2016 to 2020 as a research sample to investigate the impact of big data development on corporate innovation. The findings reveal that big data development positively promotes corporate innovation, high-quality accounting information further enhances corporate innovation, indicating that big data development facilitates innovation by improving accounting information quality. Additionally, the study finds that the positive effect of big data development on corporate innovation is more pronounced in state-owned enterprises compared to non-state-owned firms.

Keywords: Big data development index; Accounting information quality; Corporate innovation (search for similar items in EconPapers)
JEL-codes: C80 M41 O31 O32 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325005203

DOI: 10.1016/j.frl.2025.107257

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