| Issue |
E3S Web Conf.
Volume 253, 2021
2021 International Conference on Environmental and Engineering Management (EEM 2021)
|
|
|---|---|---|
| Article Number | 03003 | |
| Number of page(s) | 5 | |
| Section | Environmental Equipment Engineering Management and its Technical Application | |
| DOI | https://doi.org/10.1051/e3sconf/202125303003 | |
| Published online | 06 May 2021 | |
Research and Development Investment and Earnings Quality Based on Regression Analysis
Business School Sichuan University Chengdu, China
* Corresponding author: px2727@126.com
Based on the big data of Chinese listed manufacturing firms, we examine the relationship between research and development (R&D) investment and earnings quality. We construct a regression model and find that corporate R&D investment has a positive effect on earnings quality. R&D investment is useful to repress earnings management motives and thus improve earnings quality in listed manufacturing firms in China. And this positive correlation is more significant in state-owned firms than that in non-state-owned firms.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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