The Impact of Social Responsibility Disclosure on R&D Investment in Small and Medium Enterprises

doi:10.3233/FAIA231088

	The Impact of Social Responsibility Disclosure on R&D Investment in Small and Medium Enterprises
	Huang, Jiani
	2023-12-12
会议名称	9th International Conference on Fuzzy Systems and Data Mining, FSDM 2023
会议录名称	Frontiers in Artificial Intelligence and Applications
卷号	378
页码	770-777
会议日期	November 10, 2023 - November 13, 2023
会议地点	Hybrid, Chongqing, China
出版者	IOS Press BV
摘要	Small and medium-sized enterprises (SMEs) are an important cornerstone of the national economy and social development, and a key driving force in promoting innovation and development. This paper selects a sample of China's SME and GEM listed companies from 2012 to 2021 to explore the relationship between social responsibility disclosure, executive compensation incentives and R&D investment. The study found that: whether state-owned or non-state-owned, the disclosure of social responsibility information in small and medium-sized enterprises can promote R&D investment; for SMEs, executive compensation incentives can enhance the driving force of social responsibility disclosure on R&D investment, and this enhancement effect is higher in non-state-owned enterprises than in state-owned enterprises. © 2023 The authors and IOS Press.
关键词	Economic and social effects - Economics Driving forces - Enterprise IS - Executive compensation incentives - National economy - R&D investment - Small and medium-sized enterprise - Small-and-medium enterprise - Social responsibilities - Social responsibility disclosure - State owned enterprise
DOI	10.3233/FAIA231088
收录类别	EI
语种	英语
EI入藏号	20240115319804
EI主题词	Investments
EI分类号	971 Social Sciences
ISSN	0922-6389
原始文献类型	Conference article (CA)
引用统计	无
文献类型	会议论文
条目标识符	https://ir.lut.edu.cn/handle/2XXMBERH/169328
专题	兰州理工大学
通讯作者	Huang, Jiani
作者单位	Lanzhou University of Technology, China
第一作者单位	兰州理工大学
通讯作者单位	兰州理工大学
推荐引用方式 GB/T 7714	Huang, Jiani. The Impact of Social Responsibility Disclosure on R&D Investment in Small and Medium Enterprises[C]:IOS Press BV,2023:770-777.