Research on the Impact of Accounting Information Comparability on Transnational Investment from the Perspective of the Belt and Road Initiative
With the implementation of the Belt and Road initiative,the role of accounting information in cross-border investments has become increasingly prominent.Therefore,exploring the impact of accounting information comparability on China's cross-border investments from the perspective of the Belt and Road initiative is particularly important for fully understanding the economic consequences of the initiative and its impact pathways on cross-border investments.This study first conducts a literature review based on the distribution of research literature and research topics related to accounting information and corporate investment,as well as accounting information and cross-border investments under the Belt and Road initiative.Building on this literature review,a theoretical framework is constructed along the transmission path of the Belt and Road Initiative-Comparability of Accounting Information-Cross-Border Investment.Based on the theoretical framework analysis,it is found that the introduction of the Belt and Road initiative enhances the comparability of accounting information between China and the countries along the route.The improvement in accounting information comparability,promotes cross-border investments between China and these countries by enhancing corporate management levels,reducing information asymmetry,and lowering information collection costs.
Belt and Road initiativeaccounting information comparabilitytransnational investmentliterature reviewtheoretical framework
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