Accounting information quality, firm ownership and technology innovation : evidence from China
Year of publication: |
2024
|
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Authors: | Zhang, Chengrui ; Li, Zhaohong ; Xu, Jiaqian ; Luo, Yiyang |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier Science, ISSN 1057-5219, ZDB-ID 2029229-6. - Vol. 93.2024, Art.-No. 103118, p. 1-19
|
Subject: | Accounting information | Agency conflict | Firm ownership | Proprietary cost | Technological innovation | China | Innovation | Eigentümerstruktur | Ownership structure | Technischer Fortschritt | Technological change | Prinzipal-Agent-Theorie | Agency theory | Rechnungswesen | Accounting | Informationswert | Information value |
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