摘要
R&D投入反映企业的技术实力与发展潜力,我国一部分上市公司在没有强制性披露的要求下对R&D费用予以了披露,其披露行为及其动因值得深入研究。通过对可能影响R&D费用信息披露的因素进行的实证检验发现,资产规模、公司的成长性和企业是否属于高科技行业等会影响企业R&D费用信息的自愿披露。
R＆D expenditure reflects the technical strength and development potentiality of a company. Under the circumstances of no compulsory disclosure requirements, some listed companies disclose R＆D expenditures. The disclosure behavior and motives of these companies deserve deeply research. This paper studies the motives of R＆D expenditure disclosure, through empirical test, and find that the size, the industry （if the company belongs to high-tech industry）, and the growth ability of the companies will affect the voluntary disclosure of R＆D expenditure.
出处
《财经理论与实践》
CSSCI
北大核心
2007年第5期78-82,共5页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金(70672105)
关键词
上市公司
R&D费用
信息披露
动因
Listed Companies
R ＆ D Expenditure
Information Disclosure
Motives
