Quality of accounting information and corporate green innovation performance

Abstract

Drawing upon data from Chinese publicly traded companies over the span of 2009–2022, this study explores the relationship between the quality of accounting Information and the green innovation performance of firms. The empirical results indicate that the quality of accounting information can enhance corporate green innovation performance; The efficiency of management modulates the link between accounting information quality and green innovation achievements, with state - owned and private enterprises showing different patterns. Moreover, the effect of accounting information quality on green innovation performance varies between these two enterprise types; furthermore, the influence of accounting information quality on green innovation performance demonstrates heterogeneity between high-pollution and non-high-pollution enterprises.