The Relevance BetweenIntangible Assets and Accounting Earnings Quality in Chinese High-Tech Enterprises

Xinyu PENG, Chan XIAO


Much attention has been paid to Chinese listed companies, especially high technology enterprises. This paper follows 765 high technology enterprises in Shanghai and Shenzhen as sample, positively analyzes sample companies’ intangible assets influence on accounting earnings quality. Study finds that high technology enterprises gross margin is significantly and positively correlated with intangible assets, and negatively correlated with the operating profit margin. This paper gives more explanation based on the findings, and put forward the corresponding suggestions.


Intangible assets; Value relevance; High technology enterprises

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