Purpose Previous studies have produced inconsistent findings regarding the effects of resource constraints on corporate illegal behavior. This study aims to explore how entrepreneurial firms can overcome the difficulties generated by resource constraints. Design/methodology/approach Drawing on insights from general strain theory and focusing on listed entrepreneurial firms, this study proposes that failure to obtain enough resources through listing generates strain in the managers of listed entrepreneurial firms, driving them to resort to corporate financial fraud as a solution. Nevertheless, such relationships between resource constraints and the likelihood of corporate financial fraud can be weakened by innovation capability, because innovation capability can generate more confidence in their managers and relieve their strains, thereby dissuading them from engaging in corporate financial fraud. Findings According to our empirical results, both financial and human resource constraints are positively related to the likelihood of corporate financial fraud in listed entrepreneurial firms, but such effects can be mitigated by innovation capability. Practical implications This study provides practical implications for both regulators and managers by indicating that although entrepreneurial firms with resource constraints are more likely to commit financial fraud, innovation capability could be a strategic approach to enhance managers’ confidence and relieve the strain. Originality/value Our study contributes to the literature by enriching our understanding of the consequences of resource constraints in entrepreneurial firms and highlighting the strategic importance of innovation capability in mitigating such effects.

中文翻译：

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创业公司的资源约束，创新能力和公司财务欺诈

目的先前的研究对资源约束对公司违法行为的影响产生了不一致的发现。这项研究旨在探讨创业公司如何克服资源限制所带来的困难。设计/方法论/方法本研究借鉴一般应变理论的见识，并着眼于上市创业公司，认为如果无法通过上市获得足够的资源，就会对上市创业公司的经理产生压力，促使他们诉诸于公司财务欺诈。解。不过，创新能力可以削弱资源约束与公司财务欺诈可能性之间的这种关系，因为创新能力可以使他们的经理人产生更大的信心并减轻他们的压力，从而阻止他们进行公司财务欺诈。研究结果根据我们的经验结果，财务和人力资源限制都与上市创业公司的公司财务欺诈可能性正相关，但是创新能力可以减轻这种影响。实际意义的研究通过指出尽管具有资源约束的创业公司更有可能进行财务欺诈，但创新能力可能是增强管理者信心并缓解压力的战略方法，对监管者和管理者均具有实际意义。