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Big data development, accounting information quality, and corporate innovation

Author

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  • Kong, Yan
  • Li, Yang
  • Wan, Bonan

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.

Suggested Citation

  • Kong, Yan & Li, Yang & Wan, Bonan, 2025. "Big data development, accounting information quality, and corporate innovation," Finance Research Letters, Elsevier, vol. 78(C).
    • Handle: RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325005203
    DOI: 10.1016/j.frl.2025.107257
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General

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