Accounting Information Quality, Business Model And Enterprise Value

The modern logistics industry is a basic industry for the development of the national economy,and its development level has become one of the important indicators for measuring comprehensive national strength.The development of the logistics industry depends on its main body-the sustainable development and value-added of logistics enterprises.Value appreciation is affected by the quality of accounting information and business models.Studying the internal logic of the three is a frontier topic in the field of accounting.Taking logistics companies as research objects,this paper studies the relationship between accounting information quality,business model and enterprise value.Based on principal-agent theory,efficient market theory,information asymmetry theory,and business model innovation theory,using standardized research methods,it is proposed that the quality of accounting information is promoting corporate value,the business model is promoting corporate value,and the business model positively regulates the relationship between accounting information quality and corporate value.Selecting Shanghai-Shenzhen A-share logistics listed companies from 2014 to 2018 as samples,and uses spss22.0 software to analyze the financial data of the sample companies through descriptive statistics,correlation analysis,multiple linear regression,robust tests and draw conclusions.The research conclusions are:(1)the result of regression analysis of accounting information quality and corporate value are significant,and the correlation coefficient is positive,indicating a positive correlation between the two.(2)the result of regression analysis of business model and corporate value are significant,and the correlation coefficient is positive,indicating a positive correlation between the two(3)The regression of the interaction between accounting information quality and business model on corporate value is significant and the coefficient is positive.,indicating that the improvement of the level of business model can promote the positive impact of the quality of accounting information on corporate value,and the business model plays a moderating role in the impact of accounting information quality on corporate value.