The researchers studied different wheat cultivars to see how well they used nitrogen and how it affected their yield. They found that cultivars with high nitrogen utilization had higher grain yields. These cultivars had more spikes, stems, and tillers, as well as better leaf area and dry matter accumulation. They also produced more photosynthate for grain-filling. The study suggests that cultivars with specific dry matter accumulation levels can lead to high-yield and efficient wheat production after rice cultivation.