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Research on the Influence of Accounting Conservatism on Enterprise Innovation

In: Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023)

Author

Listed:
  • Zhengchao Zhang

    (Bohai University, School of Economics)

  • Sichen Liu

    (Bohai University, School of Economics)

Abstract

This paper takes China’s A-share non-financial listed companies from 2011 to 2021 as research samples to explore the impact of accounting conservatism on enterprise innovation, studies the impact of property rights nature on the relationship between accounting conservatism and enterprise innovation. The results show that the improvement of accounting conservatism will restrain the level of innovation input and innovation output. Compared with state-owned enterprises, accounting conservatism has a more significant inhibitory effect on innovation input and output in non-state-owned enterprises.

Suggested Citation

  • Zhengchao Zhang & Sichen Liu, 2024. "Research on the Influence of Accounting Conservatism on Enterprise Innovation," Advances in Economics, Business and Management Research, in: Suhaiza Hanim Binti Dato Mohamad Zailani & Kosga Yagapparaj & Norhayati Zakuan (ed.), Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), pages 629-636, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-256-9_64
    DOI: 10.2991/978-94-6463-256-9_64
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