首页|研发费用单独列报对企业绩效影响的实证研究——基于信息披露变更的视角

研发费用单独列报对企业绩效影响的实证研究——基于信息披露变更的视角

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以2018年利润表中研发费用披露位置变更为背景、2016-2020年沪深两市A股制造业上市公司为样本,基于信息披露变更的视角,针对研发费用单独列报对企业绩效的影响效果进行了实证检验.研究发现,研发费用单独列报对企业长期市场绩效的影响并不显著,对企业短期财务绩效的影响具有一定的促进作用.进一步研究发现,该影响仅仅在非国有企业以及非四大审计企业中比较显著,对国有企业以及四大审计企业并没有显著性影响.
Empirical Study on the Impact of Separately Reporting R&D Expenses on Corporate Performance—From the Perspective of Information Disclosure Changes
Based on the background of the change in the disclosure position of R&D expenses in the 2018 income statement and the sample of A-share manufacturing listed companies in the Shanghai and Shenzhen stock markets from 2016 to 2020,this study empirically tests the impact of separately reporting R&D expenses on corporate performance from the perspective of information disclosure changes.Research has found that reporting R&D expenses separately does not have a significant impact on long-term market performance of enterprises,but has a certain promoting effect on short-term financial performance of enterprises.Further research has found that this impact is only significant in non-state-owned enterprises and non Big Four auditing enterprises,and has no significant impact on state-owned enterprises and four major auditing enterprises.

research and development expensesreport separatelyenterprise performanceinformation disclosure

徐洁、王鹏、张凯涛

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上海建桥学院商学院,上海 201306

上海农商银行普惠金融部微贷中心,上海 200000

研发费用 单独列报 企业绩效 信息披露

2024

经济研究导刊
黑龙江省报刊出版中心

经济研究导刊

CHSSCD
影响因子:0.313
ISSN:1673-291X
年,卷(期):2024.(4)
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