会计信息质量对技术创新价值效应的影响研究  

Research on the Impact of Accounting Information Quality on the Value Effects of Innovation

作　　者：韩美妮 王福胜[1] 

机构地区：[1]哈尔滨工业大学管理学院,哈尔滨150001

出　　处：《管理评论》2016年第10期97-110,共14页Management Review

基　　金：国家自然科学基金面上项目(71672046);国家自然科学基金重点项目(71031003)

摘　　要：本文以2001年-2013年我国A股上市公司为样本,从生产价值、财务价值和市场价值三方面考察了技术创新的价值效应,并探究了会计信息质量对技术创新价值效应的影响。结果表明:技术创新对企业的生产价值、财务价值和市场价值均有显著的正向影响,较高的会计信息质量能够显著地提高技术创新对三种价值的正向影响。进一步研究表明,无论是在国有企业还是在非国有企业中,技术创新均可发挥显著的正向价值效应,并且较高的会计信息质量可显著地提高技术创新的正向价值效应。但是,技术创新对国有企业的正向价值效应要显著低于非国有企业,并且较高的会计信息质量对国有企业技术创新价值效应的提升作用也要显著地低于非国有企业。Using A-share listed companies from 2001 to 2013 as sample,this paper analyses the value effects of innovation from the aspects of productive value,financial value and market value,and studies the impact of accounting information quality on the value effects of innovation. The results show that innovation significantly increases productive value,financial value and market value; and that high accounting information quality significantly improves the positive impact of innovation on productive value,financial value and market value. Further research shows that,both in state-owned enterprises and non-state-owned enterprises,innovation significantly shows positive value effects,and high accounting information quality significantly improves the positive value effects of innovation. However,compared to non-state-owned enterprises,the positive value effects of innovation are lower in state-owned enterprises,and the positive impact of high accounting information quality on the value effects of innovation are lower in state-owned enterprises.

关 键 词：会计信息质量 技术创新 生产价值 财务价值 市场价值 

分 类 号：F275[经济管理—企业管理] F273.1[经济管理—国民经济]