Keywords: Accounting standards
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Journal Articles

Whether the reform of the accounting system affects the corporate innovative behavior: evidence from a quasi-natural experiment

Xinmeng Hou, Hongji Xie, Shulin Xu, Zefeng Tong, Zeqi Liu
Journal: Kybernetes
Kybernetes (2024) 53 (7): 2361–2384.
https://doi.org/10.1108/K-09-2022-1321
Published: 27 March 2023
... of accounting system reform on corporate value. Design/methodology/approach This study takes China's A-share listed corporates as a sample and uses the exogenous policy shock of the implementation of the New Accounting Standards in 2007 to design the identification strategy of propensity score matching...
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