摘要
高管团队稳定性作为团队凝聚力的体现,直接影响着企业创新绩效。本文以我国沪深A股制造业上市公司2014~2018年面板数据为样本,研究了高管团队稳定性对企业创新绩效的影响,并探讨了研发投入的中介作用以及会计稳健性在其中的调节作用。研究发现:高管团队稳定性对企业创新绩效具有显著正向影响;研发投入有助于企业创新绩效的提升,且在高管团队稳定性与企业创新绩效关系间起到了中介作用;会计稳健性正向调节了研发投入与企业创新绩效之间的关系,即会计稳健性越好,研发投入对企业创新绩效的正向影响就越强。
As the embodiment of team cohesion,TMT stability directly affects enterprise innovation performance.Based on the panel data of Shanghai and Shenzhen A-share manufacturing listed companies from 2014 to 2018,this paper studies the impact of TMT stability on innovation performance,and discusses the mediating effect of R&D investment and the moderating effect of accounting conservatism.The results show that:TMT stability has a positive impact on enterprise innovation performance;R&D investment has a positive impact on enterprise innovation performance,and plays a mediating role in the relationship between TMT stability and enterprise innovation performance;accounting conservatism positively moderates the relationship between R&D investment and enterprise innovation performance.
作者
王佳
WANG Jia(School of Accounting, Harbin Commercial University, Harbin 150028, China)
出处
《预测》
CSSCI
北大核心
2020年第5期30-36,共7页
Forecasting
基金
国家社会科学基金资助项目(15BGL038)
哈尔滨商业大学青年创新人才支持项目(2019CX44)。
关键词
高管团队稳定性
研发投入
会计稳健性
创新绩效
TMT stability
R&D investment
accounting conservatism
innovation performance
