Quality of Earnings Information, Technological Innovation, and Enterprise Value

Liangguo Xu, Haicheng Shu, Ziqing Zhang and Xianglin Lu

Emerging Markets Finance and Trade, 2025, vol. 61, issue 10, 3036-3052

Abstract: Based on the research sample of A-share listed companies from 2017 to 2022, the paper empirically analyzes the relationship between quality of earnings in- formation, technological innovation, and enterprise value, in which enterprise value includes production value, financial value, and market value. Information indicates that the quality of earnings information can significantly and positively affect the promotion of technological innovation on the production value, financial value, and market value of enterprises. This study expands the research scope of technological innovation. In the research of technological innovation affecting enterprise value, enterprise value is divided into production value, financial value, and market value. From the perspective of earnings information quality, the enterprise value effect of technological innovation is deeply analyzed, which is of great significance to comprehensively understand the impact of technological innovation on enterprise value.

Date: 2025
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DOI: 10.1080/1540496X.2025.2467208

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