Author(s)

Yuhan Ji ¹, Hongyu Niu ¹

Affiliation(s)

¹ Faculty of Accountancy, Liaoning University of International Business and Economics, Dalian, 116000, Liaoning Province, China

Corresponding Author

Yuhan Ji

ABSTRACT

This paper focuses on the "specialized, special and new" enterprises in Liaoning Province, and takes Demax as a typical case to carry out an in-depth analysis, focusing on the impact of R&D and innovation capabilities on enterprise performance. In the research process, we collected a wide range of relevant data from Demax, and comprehensively used quantitative and qualitative analysis methods to analyze the internal relationship between key innovation elements such as R&D investment, R&D scale, R&D results, and the financial performance of the enterprise. The study finds that the R&D and innovation capabilities of Demax have a significant positive effect on enterprise performance in the long run. Specifically, the continuous increase in R&D investment has effectively promoted product upgrading, expanded market space, and improved the profitability and market competitiveness of enterprises. This research conclusion provides a valuable practical reference and a solid theoretical basis for "specialized, special and new" enterprises in Liaoning Province to improve their R&D and innovation capabilities and optimize innovation strategies to achieve performance growth.

KEYWORDS

Demax; R&D and innovation ability; Enterprise performance

CITE THIS PAPER

Yuhan Ji, Hongyu Niu, Research on the Impact of R&D and Innovation Capability of "Specialized, Specialized and New" Enterprises on Enterprise Performance in Liaoning Province—A Case Study of Demax. Accounting and Corporate Management (2025) Vol. 7: 69-74. DOI: http://dx.doi.org/10.23977/acccm.2025.070411.

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