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The synergistic effect between green technology innovation and corporate accounting information quality

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  • Han, Yinjie
  • Guo, Shujuan

Abstract

Accelerating the coordinated development of enterprises' green technology innovation and high-quality accounting information disclosure is an important task for deepening the reform of the capital market in the new development stage. Leveraging a simultaneous equations model on Chinese A-share listed firms from 2013- 2023, this study reveals a significant, robust synergistic relationship between green technology innovation and corporate accounting information quality. The former enhances the latter via information transparency and executive reputation constraints, while the latter promotes the former through financing alleviation and resource optimization, aiding corporate sustainable development.

Suggested Citation

  • Han, Yinjie & Guo, Shujuan, 2025. "The synergistic effect between green technology innovation and corporate accounting information quality," Finance Research Letters, Elsevier, vol. 85(PD).
    • Handle: RePEc:eee:finlet:v:85:y:2025:i:pd:s1544612325014291
    DOI: 10.1016/j.frl.2025.108174
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