会计稳健性、高管社会网络与企业创新-来自中国上市公司的经验证据

以2008-2012年我国沪深非金融类A股上市公司为样本,运用社会网络分析方法,实证检验高管社会网络和会计稳健性分别对企业创新的影响,以及高管社会网络对会计稳健性和企业创新关系的影响.结果发现:高管社会网络中心度和会计稳健性均可以促进企业创新;但高管社会网络中心度削弱了会计稳健性对企业创新的促进作用.

Accounting Conservatism,Executive Network and Corporate Innovation--Empirical Evidence from China`s Listed Companies

Based on the data of A-share listed companies from 2008 to 2012,this paper empirically investigates the impact of top executive network and accounting conservatism on corporate innovation,and further examines the moderating effects of top executive network on the relationship between accounting conservatism and corporate innovation.The study finds that both top executive networks and accounting conservatism are positively related to corporate innovation.However,considering the moderating effect of top executive networks,the latter weakens the effect of accounting conservatism on corporate innovation.