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首页> 外文会议>International Symposium on Social Science and Management Innovation >The Empirical Research on the Relationship of Accounting Quality and Financial Constraints and the Innovation. --Evidence form the Listed Companies in Zhejiang Province
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The Empirical Research on the Relationship of Accounting Quality and Financial Constraints and the Innovation. --Evidence form the Listed Companies in Zhejiang Province

机译：会计素质与财政限制与创新关系的实证研究。 - 在浙江省上市公司

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摘要

Innovation is meaningful to firm's competiveness and the sustainable development of the macroeconomic. The quality of accounting information is the indispensable instrument to mitigate the information asymmetry, and innovation plays important role in the process of the maximization of enterprise value. By using the data of listed companies of Zhejiang province, based on the theory that accounting information can mitigate the financial constraints through improving the contract and supervision which can reduce the moral risk and converse option, this paper finally finds accounting information can affect innovation positively through the channel of mitigating the financial constraints, therefore the financial constraint is the one of the mediators between accounting quality and innovation. The finding of this research provides evidence for companies to improve the accounting information to promote innovation and for government to enforce firms to offer high accounting information quality.
机译：创新对公司的竞争力和宏观经济的可持续发展有意义。会计信息的质量是减轻信息不对称的不可或缺的工具，创新在企业价值的最大化过程中起着重要作用。通过利用浙江省上市公司的数据，基于理论，通过改善能够降低道德风险和匡威选项的合同和监督来减轻财务限制，本文终于发现会计信息可以积极影响创新减轻财政限制的渠道，因此财务限制是会计质量和创新之间的调解员之一。该研究的调查为公司提供了提高会计信息，以促进创新和政府执行企业提供高会计信息质量的证据。

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