辽宁工程技术大学学报（社会科学版）2026，Vol.28Issue(2)：111-121,11.DOI:10.11955/j.issn.1008-391X.20250353
新质生产力、企业动态能力与盈余质量
New quality productive forces,dynamic capabilities of enterprises and earnings quality
摘要
Abstract
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.关键词
新质生产力/盈余质量/创新能力/吸收能力/适应能力Key words
new quality productive forces/earnings quality/innovation capability/absorptive capacity/adaptive capacity分类
管理科学引用本文复制引用
王赵亮,赵媛媛,宋艳爽..新质生产力、企业动态能力与盈余质量[J].辽宁工程技术大学学报（社会科学版）,2026,28(2):111-121,11.基金项目
黑龙江省哲学社会科学研究规划项目(24GLB015) （24GLB015）
大庆市哲学社会科学规划研究项目(DSGB2025107) （DSGB2025107）
