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Considerations on the Relationship Between Accounting Conservatism and Firm Investment Efficiency Based on Large Data Analysis

机译：基于大数据分析的核算保守主义与企业投资效率关系的思考

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摘要

In recent years, large data analysis methods have been widely used in many fields. For example, it can be applied to environmental art design, computer technology application and so on. More and more companies are investing, so the importance of accounting conservatism and investment interest is increasing gradually. Based on big data, this paper explores the relationship between accounting conservatism and firm investment interest. The endings indicate that accounting conservatism has the following effects on investment profits. First, it can restrain excessive investment and second, it can aggravate underinvestment. If accounting conservatism restrains over-investment, the regression coefficient of accounting conservatism is -0.0265, and there is a remarkable change at the level of 4%. If this conservatism aggravates underinvestment, the regression coefficient of accounting conservatism and underinvestment is 0.0130, which is remarkable at the level of 0.9%.
机译：近年来，大型数据分析方法已广泛应用于许多领域。例如，它可以应用于环境艺术设计，计算机技术应用等。越来越多的公司正在投资，因此会计保守主义和投资利益的重要性逐渐增加。本文基于大数据，探讨了会计保守主义与企业投资利益之间的关系。结局表明会计保守主义对投资利润具有以下影响。首先，它可以抑制过多的投资和第二，它可以加剧投资。如果会计保守主义抑制过度投资，会计保守主义的回归系数为-0.0265，并且在4％的水平下有显着变化。如果这种保守主义加剧投资不足，会计保守主义和投资不足的回归系数为0.0130，这在0.9％的水平上显着。

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