In the current process of China's economic transformation,the quality of accounting information plays an increasingly important role in corporate governance and market operation,and enterprises urgently need to improve the quality of accounting information to achieve sustainable development.From the perspective of enterprise sustainable development,based on the data of Shanghai and Shenzhen A-share listed companies from 2015 to 2021,this paper studies the impact of accounting information quality on the sustainable development performance of listed companies.It is found that the quality of accounting information is conducive to improving the performance of environmental social responsibility while improving the financial performance of enterprises,which has a positive impact on the sustainable development performance of enterprises.This study not only provides a new perspective for the integration of corporate financial performance and environmental social responsibility performance from the research field of enriching accounting information quality,but also provides theoretical reference and guidance for the sustainable development practice of enterprises.
关键词
会计信息质量/可持续发展绩效/财务绩效/环境社会责任绩效
Key words
accounting information quality/sustainable development performance/financial performance/environmental social responsibility performance
维普
万方数据