对2015—2021年中国A股上市公司面板数据进行实证分析，结果发现：企业创新文化能够显著降低上市公司研发操纵概率，这一行为是通过提高上市公司产品市场竞争力，以及化解上市公司财务困境实施的。进一步研究发现，在民营企业、高新技术企业、管理层持股比例较高、无内部控制缺陷、未收到年报问询函以及媒体关注度较高企业，创新文化对企业研发操纵的抑制作用更为显著。结论不仅可以丰富企业创新文化与研发操纵关系研究，而且能够为政府部门制定研发操纵监管措施提供决策参考。

Innovation is the primary driving force for economic development.In order to encourage companies to undertake technological innovation and continuously promote high-quality development, China has introduced a series of tax incentives to support these efforts.However, with the increasing intensity of tax incentives, companies have frequently engaged in research and development (R&D) manipulation.This has become even more common since the implementation of the Measures for the Administration of the Recognition of High and New Technology Enterprises.For example, on April 8, 2020, the Shanghai Stock Exchange issued a letter of concern showing that Zhengchuan Co.falsely reported R&D expenses as production costs, leading to an overstatement of R&D expenses by CNY 8.436 2 million in the first half of 2019.Additionally, among enterprises with annual revenue exceeding CNY 200 million and R&D expenses accounting for more than 3% of operating revenue between 2015 and 2021,29.45% of the enterprises controlled the R&D expense income ratio between 3% and 4%.Therefore, it is urgent to explore how to reduce the manipulation of R&D expenses of listed companies and maintain the original purpose and fairness of tax incentives.#br#However, a review of existing literature reveals that scholars have conducted extensive research on the manipulation of research and development (R&D) in listed companies, as well as on corporate and innovative cultures.Particularly in the study of R&D manipulation, although scholars have explored its impact on R&D manipulation from the perspective of ethical culture, they mainly focus on the moral aspect of ethical culture while lacking exploration of the influence of a cohesive innovative culture and an innovation-driven perspective on R&D manipulation in listed companies.In the study of corporate innovative culture, existing research mainly considers the impact of innovative culture on enterprise innovation input and output, while lacking relevant literature to explore the "pseudo-innovation" behavior of R&D manipulation in enterprises under the influence of innovative culture.#br#This study conducts an empirical test on the relationship between corporate innovation culture and R&D manipulation using panel data from Chinese A-share listed companies from 2015 to 2021.There are 22 363 sample observations obtained after screening.To test the overall effect of corporate innovation culture on the R&D manipulation of the dependent variable, this study constructs a Logit regression model for testing.It has been found that corporate innovation culture can significantly reduce the probability of R&D manipulation by listed companies.Moreover, this relationship is achieved by improving the product market competitiveness of listed companies and reducing the likelihood of financial difficulties.Further research has also found that in samples of private enterprises, high-tech enterprises, and companies with higher management shareholding ratios, no internal control deficiencies, no annual report inquiry letters received and higher media attention, the inhibitory effect of innovation culture on corporate R&D manipulation is more significant.#br#The main research contributions of this study are threefold.First, for the first time, this study examines the relationship between innovation culture and research and development manipulation, expands the research on the governance effect of innovation culture and the influencing factors of corporate research and development manipulation, and explains the impact of innovation culture on corporate research and development manipulation mechanisms.Second, by demonstrating the universality of corporate research and development manipulation, it provides corresponding empirical evidence for regulatory authorities to strengthen the approval and supervision of high-tech enterprises in order to reduce the behavior of corporate research and development manipulation, promote substantive research and development innovation in listed companies, and promote high-quality development of enterprises.Third, by testing the heterogeneity of corporate characteristics and internal and external corporate governance, it provides corresponding references for listed companies in the arrangement of internal and external governance so as to fully exert the cohesion and initiative of corporate innovation culture.#br#