Challenges for the accounting and reporting of research and development expenditures in Bulgaria

Georgieva, Daniela; Georgieva, Teodora

doi:10.1080/19186444.2022.2040270

Cited by 1 publication

(1 citation statement)

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“…On the one hand, the high-quality of the development of state-owned enterprises requires innovation as the core driving force. And the status and importance of enterprise innovation development largely represent the competitiveness and high-quality development level of enterprises (Akbari et al, 2021;Georgieva and Georgieva, 2022). Therefore, Model 2 uses the importance of enterprise innovation (it is measured by the proportion of enterprise research and development staff) as an alternative variable for high-quality development for robustness test.…”

Section: Regression Analysis Baseline Regression Analysismentioning

confidence: 99%

Equity Reform and High-Quality Development of State-Owned Enterprises: Evidence From China in the New Era

et al. 2022

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How to improve the development quality of state-owned enterprises is of great significance to the economic and social development in the transition period. And promoting the reform of mixed ownership is an important path for state-owned enterprises to achieve high-quality development. Based on the micro-data of China’s A-share listed state-owned companies, the paper explores the impact of mixed ownership reform on the high-quality development of state-owned enterprises. It clarifies the importance and moderation of equity reform and the heterogeneity of impact effects from the theoretical mechanism analysis and empirical test. It also analyzes the reasons of inverted U-shape from the perspective of the transmission mechanism of the internal competition atmosphere and non-state-owned capital speculation motivation. It is found that the relationship between equity reform and state-owned enterprises’ high-quality development is inverted U-shaped with multi-dimensional heterogeneity. From the analysis of conduction mechanism, on the one hand, the equity reform can enhance the internal competitive atmosphere, stimulate the vitality of enterprises and improve the development quality for state-owned enterprises. On the other hand, it enhances the speculation motivation of enterprises and slows down the high-quality development process.

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Section: Regression Analysis Baseline Regression Analysismentioning

confidence: 99%