典型文献
The Impact of Accounting Information Quality on Corporate Labor Investment Efficiency:Evidence from China
文献摘要：
As an important part of the enterprise information system,accounting information plays a sig-nificant role in enterprise management decision-making.This study investigates the impact of accounting information quality on corporate labor investment efficiency.Using a sample of Chinese listed firms,we show that higher accounting information quality is associated with higher labor investment efficiency(i.e.,a lower deviation of labor investment from the expected employment level justified by economic funda-mentals).Firms with higher accounting information quality reduce underinvestment and overinvestment in labor by alleviating financial constraints and agency conflicts.Cross-sectional tests indicate that this effect is more pronounced among non-state-owned enterprises and firms with higher labor adjustment costs.The robustness test shows that our results are robust to alternative proxies,endogeneity concerns,and controls for non-labor investments.This study sheds light on how enterprise information systems influence management decision-making practices from the perspective of accounting information quality.
文献关键词：
中图分类号：
作者姓名：
Zhizhu Yuan;Lijuan Hou;Zuying Zhou;Yue Sun
作者机构：
School of Business Administration,Northeastern University,Shenyang 110169,China
文献出处：
引用格式：
[1]Zhizhu Yuan;Lijuan Hou;Zuying Zhou;Yue Sun-.The Impact of Accounting Information Quality on Corporate Labor Investment Efficiency:Evidence from China)[J].系统科学与系统工程学报（英文版）,2022(05):594-618
A类：
Firms,underinvestment,overinvestment
B类：
Impact,Accounting,Information,Quality,Corporate,Labor,Investment,Efficiency,Evidence,from,China,important,part,information,accounting,plays,sig,nificant,role,management,decision,making,This,study,investigates,impact,quality,corporate,labor,efficiency,Using,sample,Chinese,listed,firms,that,higher,associated,lower,deviation,expected,employment,level,justified,by,economic,funda,mentals,reduce,alleviating,financial,constraints,agency,conflicts,Cross,sectional,tests,indicate,this,effect,more,pronounced,among,state,owned,enterprises,adjustment,costs,robustness,shows,our,results,are,alternative,proxies,endogeneity,concerns,controls,investments,sheds,light,systems,influence,practices,perspective
AB值：
0.582981
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