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Considerations on the Relationship Between Accounting Conservatism and Firm Investment Efficiency Based on Large Data Analysis

  • Xuanjun ChenEmail author
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 1117)

Abstract

In recent years, large data analysis methods have been widely used in many fields. For example, it can be applied to environmental art design, computer technology application and so on. More and more companies are investing, so the importance of accounting conservatism and investment interest is increasing gradually. Based on big data, this paper explores the relationship between accounting conservatism and firm investment interest. The endings indicate that accounting conservatism has the following effects on investment profits. First, it can restrain excessive investment and second, it can aggravate underinvestment. If accounting conservatism restrains over-investment, the regression coefficient of accounting conservatism is −0.0265, and there is a remarkable change at the level of 4%. If this conservatism aggravates underinvestment, the regression coefficient of accounting conservatism and underinvestment is 0.0130, which is remarkable at the level of 0.9%.

Keywords

Big data analysis Accounting conservatism Investment efficiency 

Notes

Acknowledgements

This paper was supported by a grant from The Youth Research Foundation of Chongqing Jianzhu College (Grant No. QN2015003).

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Copyright information

© Springer Nature Singapore Pte Ltd. 2020

Authors and Affiliations

  1. 1.Department of Construction Management and Real EstateChongqing Jianzhu CollegeChongqingChina

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