R&D Investment, Equity Balance, and Corporate Performance — Regression Analysis of Data of Game Industry Listed Companies Using SPSS Software

For a long time, there has been a certain relationship between equity balance and performance. We selected various data of listed companies in China’s game industry from 2017 to 2021, analyzed various data using computer software, conducted a multiple regression model using SPSS software, discussed and tested the impact of R&D investment on the performance of game companies, and discussed its moderating effect on the relationship between these two variables from the perspective of equity balance. The research shows that R&D investment has a significant positive correlation with the current performance of enterprises. Further analysis of the lag effect of R&D investment shows that R&D investment has a significant positive lag effect on enterprise performance, and there is a negative adjustment between equity balance and investment affecting enterprise performance.