The Impact of Social Responsibility Disclosure on R&D Investment in Small and Medium Enterprises
Huang, Jiani
Conference Name9th International Conference on Fuzzy Systems and Data Mining, FSDM 2023
Source PublicationFrontiers in Artificial Intelligence and Applications
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
Indexed ByEI
EI Accession Number20240115319804
EI KeywordsInvestments
EI Classification Number971 Social Sciences
Original literature typeConference article (CA)
Citation statistics
Document Type会议论文
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.
Files in This Item:
There are no files associated with this item.
Related Services
Usage statistics
Google Scholar
Similar articles in Google Scholar
[Huang, Jiani]'s Articles
Baidu academic
Similar articles in Baidu academic
[Huang, Jiani]'s Articles
Bing Scholar
Similar articles in Bing Scholar
[Huang, Jiani]'s Articles
Terms of Use
No data!
Social Bookmark/Share
All comments (0)
No comment.

Items in the repository are protected by copyright, with all rights reserved, unless otherwise indicated.