IR
The Impact of Social Responsibility Disclosure on R&D Investment in Small and Medium Enterprises
Huang, Jiani
2023-12-12
Conference Name9th International Conference on Fuzzy Systems and Data Mining, FSDM 2023
Source PublicationFrontiers in Artificial Intelligence and Applications
Volume378
Pages770-777
Conference DateNovember 10, 2023 - November 13, 2023
Conference PlaceHybrid, Chongqing, China
PublisherIOS Press BV
AbstractSmall 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.
KeywordEconomic 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
DOI10.3233/FAIA231088
Indexed ByEI
Language英语
EI Accession Number20240115319804
EI KeywordsInvestments
EI Classification Number971 Social Sciences
ISSN0922-6389
Original literature typeConference article (CA)
Citation statistics
none
Document Type会议论文
Identifierhttps://ir.lut.edu.cn/handle/2XXMBERH/169328
Collection兰州理工大学
Corresponding AuthorHuang, Jiani
AffiliationLanzhou University of Technology, China
First Author AffilicationLanzhou University of Technology
Corresponding Author AffilicationLanzhou University of Technology
Recommended Citation
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.
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