{"id":"https://openalex.org/W4297997967","doi":"https://doi.org/10.1007/s11518-022-5537-5","title":"The Impact of Accounting Information Quality on Corporate Labor Investment Efficiency: Evidence from China","display_name":"The Impact of Accounting Information Quality on Corporate Labor Investment Efficiency: Evidence from China","publication_year":2022,"publication_date":"2022-09-29","ids":{"openalex":"https://openalex.org/W4297997967","doi":"https://doi.org/10.1007/s11518-022-5537-5"},"language":"en","primary_location":{"id":"doi:10.1007/s11518-022-5537-5","doi":"https://doi.org/10.1007/s11518-022-5537-5","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11518-022-5537-5","pdf_url":null,"source":{"id":"https://openalex.org/S153731000","display_name":"Journal of Systems Science and Systems Engineering","issn_l":"1004-3756","issn":["1004-3756","1861-9576"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Systems Science and Systems Engineering","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031971199","display_name":"Zhizhu Yuan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I9224756","display_name":"Northeastern University","ror":"https://ror.org/03awzbc87","country_code":"CN","type":"education","lineage":["https://openalex.org/I9224756"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Zhizhu Yuan","raw_affiliation_strings":["School of Business Administration, Northeastern University, Shenyang, China","School of Business Administration, Northeastern University, Shenyang, 110169, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Northeastern University, Shenyang, China","institution_ids":["https://openalex.org/I9224756"]},{"raw_affiliation_string":"School of Business Administration, Northeastern University, Shenyang, 110169, China","institution_ids":["https://openalex.org/I9224756"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Lijuan Hou","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I9224756","display_name":"Northeastern University","ror":"https://ror.org/03awzbc87","country_code":"CN","type":"education","lineage":["https://openalex.org/I9224756"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Lijuan Hou","raw_affiliation_strings":["School of Business Administration, Northeastern University, Shenyang, China","School of Business Administration, Northeastern University, Shenyang, 110169, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Northeastern University, Shenyang, China","institution_ids":["https://openalex.org/I9224756"]},{"raw_affiliation_string":"School of Business Administration, Northeastern University, Shenyang, 110169, China","institution_ids":["https://openalex.org/I9224756"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Zuying Zhou","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I9224756","display_name":"Northeastern University","ror":"https://ror.org/03awzbc87","country_code":"CN","type":"education","lineage":["https://openalex.org/I9224756"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Zuying Zhou","raw_affiliation_strings":["School of Business Administration, Northeastern University, Shenyang, China","School of Business Administration, Northeastern University, Shenyang, 110169, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Northeastern University, Shenyang, China","institution_ids":["https://openalex.org/I9224756"]},{"raw_affiliation_string":"School of Business Administration, Northeastern University, Shenyang, 110169, China","institution_ids":["https://openalex.org/I9224756"]}]},{"author_position":"last","author":{"id":null,"display_name":"Yue Sun","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I9224756","display_name":"Northeastern University","ror":"https://ror.org/03awzbc87","country_code":"CN","type":"education","lineage":["https://openalex.org/I9224756"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Yue Sun","raw_affiliation_strings":["School of Business Administration, Northeastern University, Shenyang, China","School of Business Administration, Northeastern University, Shenyang, 110169, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Northeastern University, Shenyang, China","institution_ids":["https://openalex.org/I9224756"]},{"raw_affiliation_string":"School of Business Administration, Northeastern University, Shenyang, 110169, China","institution_ids":["https://openalex.org/I9224756"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5031971199"],"corresponding_institution_ids":["https://openalex.org/I9224756"],"apc_list":{"value":3280,"currency":"USD","value_usd":3280},"apc_paid":null,"fwci":4.5332,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.94622521,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"31","issue":"5","first_page":"594","last_page":"618"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9276999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9276999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.027699999511241913,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.015300000086426735,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-information-quality","display_name":"accounting information quality","score":1.0},{"id":"https://openalex.org/keywords/labor-investment-efficiency","display_name":"labor investment efficiency","score":0.9810000061988831},{"id":"https://openalex.org/keywords/financial-constraints","display_name":"financial constraints","score":0.9449999928474426},{"id":"https://openalex.org/keywords/principal-agent-problem","display_name":"principal-agent problem","score":0.7940000295639038},{"id":"https://openalex.org/keywords/enterprise-information-systems","display_name":"enterprise information systems","score":0.7260000109672546},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.8610000014305115},{"id":"https://openalex.org/keywords/non-state-owned-enterprises","display_name":"non-state-owned enterprises","score":0.8330000042915344},{"id":"https://openalex.org/keywords/labor-adjustment-costs","display_name":"labor adjustment costs","score":0.9950000047683716},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.9300000071525574}],"concepts":[{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.784871518611908},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6939209699630737},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5230218768119812},{"id":"https://openalex.org/C63479239","wikidata":"https://www.wikidata.org/wiki/Q7353546","display_name":"Robustness (evolution)","level":3,"score":0.507476270198822},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5044869184494019},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.494370698928833},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4917030930519104},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.46940433979034424},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.469310998916626},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.4285372197628021},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2892166078090668},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.13779839873313904},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.11363911628723145},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.09289976954460144},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/s11518-022-5537-5","doi":"https://doi.org/10.1007/s11518-022-5537-5","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11518-022-5537-5","pdf_url":null,"source":{"id":"https://openalex.org/S153731000","display_name":"Journal of Systems Science and Systems Engineering","issn_l":"1004-3756","issn":["1004-3756","1861-9576"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Systems Science and Systems Engineering","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.9211000204086304,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":74,"referenced_works":["https://openalex.org/W606905423","https://openalex.org/W1561128777","https://openalex.org/W1591099623","https://openalex.org/W1840218356","https://openalex.org/W1966714137","https://openalex.org/W1986187321","https://openalex.org/W1995153576","https://openalex.org/W2007946665","https://openalex.org/W2044869737","https://openalex.org/W2056698298","https://openalex.org/W2071892020","https://openalex.org/W2086728757","https://openalex.org/W2089592294","https://openalex.org/W2104795328","https://openalex.org/W2110337265","https://openalex.org/W2124115302","https://openalex.org/W2128185359","https://openalex.org/W2130173030","https://openalex.org/W2142831770","https://openalex.org/W2148147139","https://openalex.org/W2176195673","https://openalex.org/W2264225654","https://openalex.org/W2406751456","https://openalex.org/W2527060045","https://openalex.org/W2567228012","https://openalex.org/W2579010849","https://openalex.org/W2588655963","https://openalex.org/W2735717513","https://openalex.org/W2766729276","https://openalex.org/W2767646553","https://openalex.org/W2776162434","https://openalex.org/W2779436701","https://openalex.org/W2803575143","https://openalex.org/W2920051315","https://openalex.org/W2951991237","https://openalex.org/W2981986395","https://openalex.org/W3015514646","https://openalex.org/W3017677080","https://openalex.org/W3041697858","https://openalex.org/W3042296553","https://openalex.org/W3106311642","https://openalex.org/W3113041041","https://openalex.org/W3116835429","https://openalex.org/W3120451499","https://openalex.org/W3122088185","https://openalex.org/W3122300128","https://openalex.org/W3122547505","https://openalex.org/W3122604999","https://openalex.org/W3123632618","https://openalex.org/W3123771626","https://openalex.org/W3124719912","https://openalex.org/W3125044981","https://openalex.org/W3125686936","https://openalex.org/W3125982850","https://openalex.org/W3126001876","https://openalex.org/W3132281259","https://openalex.org/W3152850303","https://openalex.org/W3173970477","https://openalex.org/W3183159021","https://openalex.org/W3185560593","https://openalex.org/W3186908057","https://openalex.org/W3193571503","https://openalex.org/W3196709043","https://openalex.org/W3216353749","https://openalex.org/W4200310237","https://openalex.org/W4200368833","https://openalex.org/W4205147406","https://openalex.org/W4206110198","https://openalex.org/W4206462095","https://openalex.org/W4237187575","https://openalex.org/W4239116780","https://openalex.org/W4298005629","https://openalex.org/W6637725205","https://openalex.org/W6681095328"],"related_works":["https://openalex.org/W2353777952","https://openalex.org/W3132620122","https://openalex.org/W4390986402","https://openalex.org/W7084147015","https://openalex.org/W2381913846","https://openalex.org/W2343531883","https://openalex.org/W2373730139","https://openalex.org/W2401253897","https://openalex.org/W3214052499","https://openalex.org/W2356831619"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2022-10-01T00:00:00"}