Work

Quality of accounting information and corporate green innovation performance

Year: 2025

Type: article

Abstract: Drawing upon data from Chinese publicly traded companies over the span of 2009–2022, this study explores the relationship between the quality of accounting Information and the green innovation performance of firms. The empirical results indicate that the quality of accounting information can enhance corporate green innovation performance; The efficiency of management modulates the link between accounting information quality and green innovation achievements, with state - owned and private enterprises showing different patterns. Moreover, the effect of accounting information quality on green innovation performance varies between these two enterprise types; furthermore, the influence of accounting information quality on green innovation performance demonstrates heterogeneity between high-pollution and non-high-pollution enterprises.

Source: International Review of Economics & Finance

DOI: 10.1016/j.iref.2025.104094

Authors: Runfang Xu, Yixiang Qiao, Hongjun Lv

Institutions: Xi'an University of Finance and Economics, Jilin University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $1,930

Funder: National Office for Philosophy and Social Sciences