Research On The Factors Influencing The Sustainability Of Earnings Of Listed Companies In My Country's Auto Industry

Earnings issue is a hot issue in accounting circles.Accounting scholars have done a lot of research on earnings management and earnings quality,and achieved fruitful research results.This paper studies earnings persistence,an important feature of earnings quality,and specifically studies the influencing factors of earnings persistence.In many industries,the development of the automotive industry has been relatively stable.However,with the change of the relevant policies of the state on the automotive industry,the automotive enterprises are facing more and more fierce market competition.The research on the influencing factors of earnings persistence of Listed Companies in automobile industry can provide important reference for enterprises to enhance their market competitiveness.Based on the sample of Listed Companies in Shanghai and Shenzhen automotive industry from 2013 to 2017,this paper uses the theory of Balanced Scorecard to analyze the influencing factors of earnings persistence from the four dimensions of balanced scorecard,and uses multiple linear regression model to study market value,market share,sales cost ratio,R&D investment,total asset turnover rate,two-job integration,employee training and social responsibility.The impact of dew on earnings persistence.The results show that earnings persistence is positively correlated with market value,total asset turnover and R&D investment;negatively correlated with sales cost ratio,integration of two jobs and R&D investment;and not significantly correlated with market share,social responsibility disclosure and staff training disclosure.At the same time,this paper verifies the usefulness of the Balanced Scorecard in the analysis of factors affecting earnings persistence,and provides a new way of thinking for future research on enterprise management issues.