Research Article
Strategic Deviance and Accounting Conservatism ——from the Perspective of Nonlinearity
@INPROCEEDINGS{10.4108/eai.2-12-2022.2328679, author={Jishan Zou}, title={Strategic Deviance and Accounting Conservatism ------from the Perspective of Nonlinearity}, proceedings={Proceedings of the 3rd International Conference on Big Data Economy and Information Management, BDEIM 2022, December 2-3, 2022, Zhengzhou, China}, publisher={EAI}, proceedings_a={BDEIM}, year={2023}, month={6}, keywords={strategic deviance; accounting conservatism; listed enterprise}, doi={10.4108/eai.2-12-2022.2328679} }- Jishan Zou
Year: 2023
Strategic Deviance and Accounting Conservatism ——from the Perspective of Nonlinearity
BDEIM
EAI
DOI: 10.4108/eai.2-12-2022.2328679
Abstract
Strategic positioning is a key factor in the accounting information quality of enterprises. Based on the enterprise-year data of A-shared listed enterprises in Shanghai and Shenzhen Stock Exchanges from 2011 to 2020, this paper theoretically analyzes the influence of stra-tegic deviance on accounting conservatism and empirically examines their relationship with the assistance of the Stata software. Results show that there is an inverted u-shaped rela-tionship between strategic deviance and accounting conservatism. It can be concluded that though deviating from the conventional strategy of industry within a certain limit improves accounting conservatism, external stakeholders, regulators and policymakers should still pay close attention to whether enterprises with excessively great strategic deviance do bad-ly in meeting the requirement for accounting conservatism.