Abstarct: This study investigates the impact of industry's technological changes on earnings quality, the effect of corporate's innovation changes on earnings quality and the effect of corporate's innovation changes on the relationship between industry's technological changes and earnings quality. Earnings quality measurement has been performed using McNichols model, industry's technological changes has been made by Translog stochastic production frontier model and corporate's innovation changes has been made baxsed on the number of corporate's new product announcements. Research hypotheses have been tested using quantile regression models with values related to year 2019. Obtained results from 151 manufacturing corporates that have been members of Tehran Stock Exchange in the period of 2014-2020, show that industry's technological changes has had a significant negative effect on low quantiles of earnings quality. No significant effect is observed in other research surveied relationships.