Accounting standards reform and enterprise innovation: evidence from China intangible asset standard

• Autorzy: Wen Ruguang , Jin Yihe

Identyfikatory

DOI

10.17512/pjms.2024.30.1.20

Warianty tytułu

PL

Reforma standardów rachunkowości a innowacyjność przedsiębiorstw: dowody na podstawie chińskiego standardu dotyczącego wartości niematerialnych

• Języki publikacji: EN

Abstrakty

EN

China Accounting Standards (CAS) has been reformed in convergence with the International Financial Reporting Standards (IFRS). This study focuses on the changes in the CAS6 - Intangible Asset Standard to verify the effectiveness of reform in mandatory-to mandatory context. Specifically, the study examines whether enterprises’ aspirations for innovation are stimulated by conditional capitalization of development expenditures. Based on a sample of Chinese enterprises, the results reveal that enterprise innovation increased after the accounting standards reform, particularly among non-state-owned, high-debt-level, and high-tech enterprises. This study enriches empirical evidence of the economic consequences of the reform of accounting standards in emerging economies, especially the impact of IFRS adoption.

PL

Chińskie Standardy Rachunkowości (CAS) zostały zreformowane w celu zbliżenia do Międzynarodowych Standardów Sprawozdawczości Finansowej (IFRS). Niniejsze badanie koncentruje się na zmianach w CAS6 - Standardzie dotyczącym wartości niematerialnych, aby zweryfikować skuteczność reformy w kontekście obowiązkowego dostosowania. W szczególności badanie analizuje, czy aspiracje przedsiębiorstw do innowacji są stymulowane przez warunkową kapitalizację wydatków na rozwój. Na podstawie próby chińskich przedsiębiorstw wyniki wskazują, że innowacyjność przedsiębiorstw wzrosła po reformie standardów rachunkowości, szczególnie wśród przedsiębiorstw niepaństwowych, o wysokim poziomie zadłużenia i działających w sektorach zaawansowanych technologii. Badanie to wzbogaca empiryczne dowody dotyczące ekonomicznych konsekwencji reformy standardów rachunkowości w gospodarkach wschodzących, zwłaszcza wpływu przyjęcia IFRS.

Słowa kluczowe

EN

accounting standard; conditional capitalization; innovation; R&D expenditures; China

PL

warunkowa kapitalizacja; innowacyjność; wydatki na badania i rozwój; Chiny; standardy rachunkowości

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2024
• Tom: Vol. 30, No. 1
• Strony: 334--348
• Opis fizyczny: Bibliogr. 33 poz., tab.

Twórcy

autor

Wen Ruguang

• Shantou University, China

• https://orcid.org/0000-0002-8001-380X

autor

Jin Yihe

• Zhejiang University of Finance and Economics, China

• https://orcid.org/0009-0005-4420-4069

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr POPUL/SP/0154/2024/02 w ramach programu "Społeczna odpowiedzialność nauki II" - moduł: Popularyzacja nauki (2025).