Transformations  in
Business & Economics

THE IMPACT OF ACCOUNTING INFORMATION QUALITY ON TECHNOLOGICAL INNOVATION - A CASE STUDY OF CHINESE INFORMATION TECHNOLOGY ENTERPRISES
Pinyan Jiang, Xiaosong Zheng, Ping Huang

ABSTRACT. Innovation is considered as an important success factor for the development of enterprises and countries. In this study, we take Chinese listed information technology companies as examples to study the impact of accounting information quality on enterprise technological innovation from 2013 to 2019. The result shows that high-quality enterprise accounting information disclosure can significantly improve the innovation capacity of enterprises.
The purpose of this paper is to find out the relationship between accounting information quality and enterprise technological innovation, and find suitable variables for measuring technological innovation according to the characteristics of information technology enterprises. The result of this research provides suggestions and implications for enterprises to improve their innovation capacity from the perspective of accounting information quality.

KEYWORDS:  accounting information quality, financial reporting, technological innovation, information technology.

JEL classification:  H83, I23, M41.