The Impact of Accounting Information Transparency on the Valuation of Biotechnology Breeding Companies
With the widespread application of biotechnology in the field of agricultural breeding,biotechnology breeding companies are playing an increasingly important role in global agricultural production.The development of these companies not only requires substantial R&D investment but also faces long product development cycles and high market uncertainty.Accounting information transparency,as an important aspect of corporate financial management,has a significant impact on the valuation of biotechnology breeding companies.This study reveals the relationship between accounting information transparency and company valuation,finding that companies with higher transparency can reduce the degree of information asymmetry for investors,decrease investor uncertainty,thereby obtaining more favorable financing conditions and higher market valuations.This research proposes strategies for improving accounting information transparency and optimizing financial management,aimed at helping biotechnology breeding companies improve information disclosure quality and promote their sustainable development.
Accounting information transparencyCompany valuationInvestor uncertaintyFinancial manage-ment optimizationBiotechnology breeding
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