1
M. A. in Accounting, University of Sistan and Baluchestan, Zahedan, Iran
2
Assistant Professor of Accounting Department, University of Sistan and Baluchestan, Zahedan, Iran
10.22111/innoeco.2025.50538.1144
Abstract
The purpose of this research is to investigate the impact of research and development expenditures on innovation performance with emphasis on the quality of accounting information. The current research is a type of applied research. The statistical population of the research is all the companies accepted in the capital market of Tehran during the years 1394 to 1401. In order to select the statistical sample, the targeted elimination method was used, and after applying the relevant criteria, 172 companies were selected as a statistical sample. In this research, in order to collect theoretical foundations, the library method was used and quantitative data related to information variables was collected from financial statements of companies and by means of databases such as Rahevard Noin. Regression analysis has also been used to test research hypotheses. The results of testing the first hypothesis of the research showed that there is a direct and significant relationship between research and development expenses and the company's innovation performance. Also, the results of the second hypothesis test of the research showed that the quality of accounting information strengthens the relationship between research and development expenses and the company's innovation performance. Companies that give importance to improving research and development activities will have better innovation performance. Intense competition increases support for these activities, and new technology increases production diversity and increases profitability in the long term. High quality accounting information also helps to reduce externalities and information asymmetry, which in turn facilitates the improvement of firms' innovation performance.
Mohammadi, F. and Pifeh, A. (2025). The impact of research and development expenditures on innovation performance with an emphasis on the quality of accounting information. Innovation EconomicEcosystem Studies, 4(4), 35-53. doi: 10.22111/innoeco.2025.50538.1144
MLA
Mohammadi, F. , and Pifeh, A. . "The impact of research and development expenditures on innovation performance with an emphasis on the quality of accounting information", Innovation EconomicEcosystem Studies, 4, 4, 2025, 35-53. doi: 10.22111/innoeco.2025.50538.1144
HARVARD
Mohammadi, F., Pifeh, A. (2025). 'The impact of research and development expenditures on innovation performance with an emphasis on the quality of accounting information', Innovation EconomicEcosystem Studies, 4(4), pp. 35-53. doi: 10.22111/innoeco.2025.50538.1144
CHICAGO
F. Mohammadi and A. Pifeh, "The impact of research and development expenditures on innovation performance with an emphasis on the quality of accounting information," Innovation EconomicEcosystem Studies, 4 4 (2025): 35-53, doi: 10.22111/innoeco.2025.50538.1144
VANCOUVER
Mohammadi, F., Pifeh, A. The impact of research and development expenditures on innovation performance with an emphasis on the quality of accounting information. Innovation EconomicEcosystem Studies, 2025; 4(4): 35-53. doi: 10.22111/innoeco.2025.50538.1144
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