摘要
基于2012—2018年深证A股上市公司的面板数据,以双元创新为中介变量,实证分析了信息透明度对企业绩效的影响。实证结果表明:信息透明度对双元创新和企业绩效都起到了显著的促进作用,双元创新在信息透明度对企业绩效的影响中起到了部分中介作用。上市公司应提高信息披露程度,增强双元创新能力,提升自身的绩效水平。
Based on the panel data of A-share listed companies in Shenzhen Stock Exchange from 2012 to 2018,this paper empirically analyzes the impact of information transparency on corporate performance with dual innovation as the intermediary variable.The results of empirical analysis show that information transparency plays a significant role in promoting dual innovation and enterprise performance,and dual innovation plays a part of mediating role in the influence of information transparency on enterprise performance.The research results provide references for listed companies to improve the degree of information disclosure,enhance the ability of dual innovation,and thus improve the level of enterprise performance.
作者
聂琳峰
李佩凡
沈伟健
NIE Lin-feng;LI Pei-fan;SHEN Wei-jian(Law School,Nanchang University,Nanchang 330031,China;College of Economics and Management,Qiqihar University,Qiqihar 161000,China;Law School,Sun Yat-sen University,Guangzhou 510275,China)
出处
《长春金融高等专科学校学报》
2021年第3期71-81,共11页
Journal of Changchun Finance College
关键词
信息透明度
双元创新
企业绩效
information transparency
dual innovation
enterprise performance
