Keywords: Quasi-natural experiment
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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
... reform Corporate risk-taking Accounting standards Quasi-natural experiment From the accounting conservatism perspective, accounting conservatism is an important factor affecting management innovation incentives. In an environment with high accounting conservatism, managers must report...
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