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has been cited by the following article:

• TITLE: The Impact of Green Technology Innovation of New Energy Companies on Earnings Sustainability in China—Based on the Regulatory Effect of Green Finance Development

  AUTHORS: Wenli Zhu, Jinglan Zou

  KEYWORDS: New Energy Companies, Green Technology Innovation, Earnings Sustainability, Green Finance Development

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.12 No.8, August 16, 2022

  ABSTRACT: Taking Chinese A-share new energy listed companies from 2008 to 2020 as a sample, study the impact of green technology innovation on earnings sustainability, and the role of the development of green finance in its impact mechanism. The following conclusions were drawn: 1) The green technology innovation of new energy companies and earnings sustainability are significantly positively related, strengthening green technology innovation is an important way to improve the earnings sustainability of new energy companies. 2) The green finance development has a significant external adjustment effect, the higher the level of green finance development, the stronger the role of new energy companies’ green technology innovation on earnings sustainability. 3) Compared with the sustainability of the cash flow surplus, the green technology innovation of new energy companies plays a more significant role in improving the sustainability of the accrued surplus. Based on the findings of the study, relevant recommendations are put forward.