Quality of financial reports, external dependency, and company innovation investment efficiency

Key Points

• This research aims to investigate how the quality of financial reports influences innovation investment efficiency in companies with varying levels of external dependency.
• Analyzed financial report quality indicators across various companies.
• Examined the impact of external dependency on innovation investment decisions.
• Utilized quantitative metrics to assess investment efficiency related to reported data.
• Found a positive correlation between high-quality financial reports and efficient innovation investments.
• Identified that companies with lower external dependency showed greater investment efficiency in innovations.

Abstract