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Science and Technology Innovation Board IPO R & D Whitewashing and R & D Investment

In: Proceedings of the 4th International Conference on Economic Development and Business Culture (ICEDBC 2024)

Author

Listed:
  • Ruixi Chen

    (Sichuan University, Business School)

  • Jia Heng

    (Sichuan University, Business School)

  • Shichao Liu

    (Sichuan University, School of Economics)

Abstract

Science and Technology Innovation Board registration system brings opportunities for many scientific innovation enterprises which are not profitable at this stage but have good growth. However, in order to achieve the purpose of using policy dividends after listing, some IPO companies have carried out R & D manipulation. Taking all the companies that completed the listing audit from Science and Technology Innovation Board’s listing to June 31, 2022 as the initial research samples, this project explores whether Science and Technology Innovation Board listed companies have “R & D whitewashing” behavior before listing, and empirically analyzes the impact of R & D investment intensity on R & D whitewashing. The research shows that a high proportion of the companies listed in the application department do have R & D whitewashing behavior. Therefore, this study hopes to help investors guard against R & D whitewashing behavior and optimize the financial market through the intelligent identification of data.

Suggested Citation

  • Ruixi Chen & Jia Heng & Shichao Liu, 2024. "Science and Technology Innovation Board IPO R & D Whitewashing and R & D Investment," Advances in Economics, Business and Management Research, in: Zhikai Wang & Guijie Zhang & R. Ganesan & Abdul Hadi Zulkafli & Teh Sin Yin (ed.), Proceedings of the 4th International Conference on Economic Development and Business Culture (ICEDBC 2024), pages 34-42, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-538-6_6
    DOI: 10.2991/978-94-6463-538-6_6
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