Accounting Information Quality, Financing Constraints, and Company Innovation Investment Efficiency by Big Data Analysis

Guangming Gong · Taosheng Wang · Wanjin Li

37 citations0/0 files storedJournal of Organizational and End User Computing

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Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and XBRL

Abstract

This paper takes the listed companies in China from 2008 to 2017 as the research sample to study the relationship between accounting information quality (AIQ) and company innovation investment efficiency. The results show that AIQ is negatively correlated with both the underinvestment and overinvestment of corporate innovation. Further, AIQ can alleviate financing constraints and reduce the lack of innovation investment; At the same time, AIQ can also alleviate the agency conflict and reduce the excessive investment in innovation. Finally, AIQ can promote the innovation investment efficiency of companies with low information environment.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1984Corporate financing and investment decisions when firms have information that investors do not have 1990Endogenous Technological Change 1957Technical Change and the Aggregate Production Function 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?1995Detecting Earnings Management.1968An Empirical Evaluation of Accounting Income Numbers

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