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环境动态性、技术创新动态能力对财务绩效的影响研究

张静 陈淑芳 白珂瑞

西安理工大学学报2024,Vol.40Issue(1):79-89,11.
西安理工大学学报2024,Vol.40Issue(1):79-89,11.DOI:10.19322/j.cnki.issn.1006-4710.2024.01.008

环境动态性、技术创新动态能力对财务绩效的影响研究

Study of the impact of environmental dynamism and dynamic capacity of technological innovation on financial performance

张静 1陈淑芳 2白珂瑞3

作者信息

  • 1. 西安财经大学 审计处,陕西 西安 710100
  • 2. 西安财经大学 商学院,陕西 西安 710100
  • 3. 西安财经大学 管理学院,陕西 西安 710100
  • 折叠

摘要

Abstract

In order to study the effect of the dynamic capacity for technology innovation on the fi-nancial performance of enterprises,this paper empirically examines the effect of the dynamic ca-pacity for technology innovation on the financial performance of enterprises and the moderating effect of environmental dynamics on this impact,using A-share manufacturing companies listed in China from 2014 to 2019 as the research sample.The dynamic capability of technology innovation is specifically divided into three dimensions of technology innovation input,transformation and output,with the impact of each of the three on the financial performance of enterprises examined.The results of the study show that:1)The stronger the firm's dynamic capacity for technology innovation,the more pronounced the improvement in its financial performance;2)the technology innovation input,transformation and output capabilities have a significant contribution to the im-provement of enterprises'financial performance;3)as a moderating variable,the positive moder-ating effect of environmental dynamics on the three dimensions of dynamic capabilities of technol-ogy innovation and firms'financial performance is of significance.

关键词

技术创新动态能力/环境动态性/财务绩效/企业创新/制造业上市公司

Key words

dynamic capability of technology innovation/environmental dynamics/financial per-formance/corporate innovation/listed manufacturing companies

分类

管理科学

引用本文复制引用

张静,陈淑芳,白珂瑞..环境动态性、技术创新动态能力对财务绩效的影响研究[J].西安理工大学学报,2024,40(1):79-89,11.

基金项目

陕西省创新能力支撑计划软科学研究项目(2023-CX-RKX-083) (2023-CX-RKX-083)

陕西省哲学社会科学重大理论与现实问题研究项目(2022HZ1596) (2022HZ1596)

西安市科技计划软科学研究项目(23RKYJ0060) (23RKYJ0060)

中国(西安)丝绸之路研究院项目(22FCJH014) (西安)

西安理工大学学报

OA北大核心CSTPCD

1006-4710

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