动态能力视角下上市公司盈利质量的实证研究

Research on the Earnings Quality of Listed Companies from the Perspective of Dynamic Capabilities

在当今动荡环境下,竞争优势来自于动态能力,即上市公司不断改进、更新、重构资源,形成新的功能能力,使之与外部环境相匹配。因此,研究动态能力的组成内容,并验证其对上市公司盈利质量的作用是有意义的。本文以上市公司盈利质量的动态能力框架为基础,确定上市公司盈利质量动态能力的维度为组织学习、整合能力、市场导向、组织柔性和风险防范能力。

In today's turbulent environment,the competitive advantage comes from the dynamic capabilities,that is,the listedcompanies continue to improve,update,reconstruct resources,the formation of new functional capabilities to match the externalenvironment.Therefore,it is meaningful to study the content of dynamic capabilities and to verify its effect on the quality of listedcompanies'earnings.This paper is based on the dynamic capabilities framework of the profit quality of the listed companies,to determinethe dynamic ability of the listed company earnings quality dimensions of organizational learning,integration ability,market orientation,organizational flexibility and risk prevention capability.