Influences of the Interest Rate Change on the Earnings Quality of the Listed Company

The factors influencing the earnings quality are firstly outlined in this study, Then the detailed analysis was carried out on the effect of the interest rate change on the financial expense, the financing method and the credit policies of the company, thus on its earnings quality. Moreover, an improved empirical research model related to the interest rate change and the earnings quality of the company was obtained by redefining the related variables of the DD model, which provides some new methods and ideas for further study.