新质生产力、企业动态能力与盈余质量OACHSSCD

Regarding the relationship between new quality productive forces,enterprises'dynamic capabilities,and earnings quality.Taking A-share listed companies in Shanghai and Shenzhen from 2015 to 2024 as the research samples,an empirical research method is adopted to analyze the impact of new quality productive forces on earnings quality and to test the mediating role of enterprises'dynamic capabilities.The results show that:new quality productive forces significantly improve earnings quality and effectively curb accrued earnings management and real earnings management;innovation capability plays a intermediary role between new quality productive forces and earnings quality;absorptive capacity plays a intermediary role between new quality productive forces and earnings quality;adaptive capacity plays a intermediary role between new quality productive forces and earnings quality.Further heterogeneity analysis reveals that the improvement effect of new quality productive forces on earnings quality is more significant in non-state-owned enterprises,large-scale enterprises,and enterprises in high-tech industry enterprises.The research conclusions provide references for giving full play to the role of new quality productive forces in improving earnings quality and promoting the high quality development of enterprises.