| 环境不确定性、会计稳健性与公司研发创新——来自战略性新兴产业民营A股上市公司的经验证据 |
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| 引用本文： | 谢伟峰,陈省宏.环境不确定性、会计稳健性与公司研发创新——来自战略性新兴产业民营A股上市公司的经验证据[J].科技管理研究,2021,41(3):109-116. |
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| 作者姓名： | 谢伟峰 陈省宏 |
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| 作者单位： | 广州商学院会计学院,广东广州 511363;澳门科技大学商学院,澳门特别行政区 999078 |
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| 基金项目： | 广东省普通高校重点科研平台和科研项目青年创新人才类项目(人文社科)“民营企业会计稳健性与投资有效决策的机制研究”(2018WQNCX211)；广东省财政厅广东省2019-2020年度会计科研课题“19-20*124”；广州商学院科研项目“企业社会责任、盈余管理与资本配置效率研究”(XJYB2017005)。 |
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| 摘 要： | 以战略性新兴产业民营A股上市公司的2014—2018年度财务报告数据为研究对象,探讨环境不确定性、会计稳健性对公司研发创新的影响。研究结果表明,会计稳健性对公司研发创新具有正向促进作用,环境不确定性对公司研发创新具有负向影响,会计稳健性是对环境不确定性的一种谨慎反映,可以抑制环境不确定性对公司研发创新的负面影响。通过区分环境不确定程度,进一步发现当环境高度不确定时,会计稳健性对公司研发创新的正面促进作用更加显著,当环境低度不确定时,会计稳健性对公司研发创新的作用并不显著。
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| 关 键 词： | 会计稳健性 环境不确定性 研发创新 战略性新兴产业 |
| 收稿时间： | 2020/10/24 0:00:00 |
| 修稿时间： | 2020/12/1 0:00:00 |
Environmental Uncertainty,Accounting Conservatism and Corporate R&D Innovation:Evidence from Private A-share Listed Companies in Strategic Emerging Industries |
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| Xie Weifeng,Chen Hsinghung.Environmental Uncertainty,Accounting Conservatism and Corporate R&D Innovation:Evidence from Private A-share Listed Companies in Strategic Emerging Industries[J].Science and Technology Management Research,2021,41(3):109-116. |
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| Authors: | Xie Weifeng Chen Hsinghung |
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| Institution: | (School of Accounting,Guangzhou College of Commerce,Guangzhou 511363,China;School ofBusiness,Macao University of^cience and Technology,Macao SAR 999078,China) |
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| Abstract: | Based on the financial report data of private A-share listed companies in strategic emerging industries from 2014 to 2018, this paper discusses the impact of environmental uncertainty and accounting conservatism on corporate R & D innovation. The results show that accounting conservatism has a positive role in promoting corporate R & D innovation, while environmental uncertainty has a negative impact on corporate R & D innovation. Accounting conservatism is a cautious reflection of environmental uncertainty, which can inhibit the negative impact of environmental uncertainty on corporate R & D innovation. By distinguishing the degree of environmental uncertainty, it is further found that when the environment is highly uncertain, accounting conservatism has a more significant positive effect on R & D innovation, while the environment is low uncertainty, the effect of accounting conservatism on corporate R & D innovation is not significant. |
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| Keywords: | accounting conservatism environmental uncertainty R&D innovation strategic emerging industries |
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