劳务外包与企业创新

IF 1.9 Q2 BUSINESS, FINANCE

China Journal of Accounting Research Pub Date : 2025-03-01 DOI:10.1016/j.cjar.2025.100407

Wenbin Yang , Jiaqi Mou , Li Ji

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引用次数: 0

摘要

本研究采用人工采集的2012 - 2022年中国a股上市公司数据，考察劳动力外包对创新的影响。结果表明，劳务外包显著提高了企业的创新水平。这种关系主要是由财务灵活性和业务灵活性的改善所推动的。此外，我们还发现，对于面临高度财务约束和经济政策不确定性的企业，以及位于低人口老龄化地区的企业，这种正相关关系更为明显。研究结果还表明，劳动力外包鼓励企业优先考虑低独创性而不是高独创性的创新。

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Labor outsourcing and corporate innovation

This study investigates the impact of labor outsourcing on innovation, using manually collected data from Chinese A-share listed companies from 2012 to 2022. The results indicate that labor outsourcing significantly enhances firms’ innovation level. This relationship is primarily driven by improvements in financial flexibility and operational flexibility. Furthermore, we find that this positive relationship is more pronounced for firms facing high financial constraints and economic policy uncertainty, and firms located in regions with low population aging. The findings also suggest that labor outsourcing encourages enterprises to prioritize innovations with low rather than high originality.

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来源期刊

China Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

4.70

自引率

0.00%

发文量

295

审稿时长

15 weeks

期刊介绍： The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.