An Empirical Study on the Impact of R&D on Enterprises Earnings Quality

Panel Data of Listed Companies in Computer Application Service Industry on Growth Enterprises Market (GEM)

DOI

10.2991/aebmr.k.220603.174How to use a DOI?

Keywords

computer application industry; investment in research and development (R&D); earnings quality

Abstract

This paper builds a multiple linear regression model and Cobb-Douglas(C-D) production function model from the perspective of absolute value index and relative value index, and comprehensively discusses the relationship between R&D investment and enterprise profit quality by taking listed companies in computer application industry of GEM in China from 2018 to 2020 as the research example. Findings of Research:

(1) The number of R&D funds invested by listed companies in the computer application service industry has increased continuously in the past three years but its proportion has not increased;

(2) The investment intensity of R&D funds and personnel both can improve the earnings quality of enterprises.

(3) R&D funds investment and enterprises earnings quality have no significant lag effect but there is a significant lag effect between investment in personnel and corporate earnings quality.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Yuhang Zhao
AU  - Yuchen Tian
AU  - Zhong Ma
PY  - 2022
DA  - 2022/07/01
TI  - An Empirical Study on the Impact of R&D on Enterprises Earnings Quality
BT  - Proceedings of the 2022 2nd International Conference on Enterprise Management and Economic Development (ICEMED 2022)
PB  - Atlantis Press
SP  - 1076
EP  - 1083
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220603.174
DO  - 10.2991/aebmr.k.220603.174
ID  - Zhao2022
ER  -