摘要
以2008—2020年我国沪深A股上市公司为样本,实证检验了研发费用加计扣除与企业创新质量提升的关系。结果表明:基于数量和结构维度,研发费用加计扣除促进了企业创新质量提升,但盈余管理在研发费用加计扣除与企业创新质量提升的关系中产生负向调节作用。机制检验的结果显示,研发费用加计扣除是通过创新投入来促进企业创新质量提升。进一步研究发现:研发费用加计扣除对企业创新质量提升的促进作用和盈余管理的调节作用,在不同行业特征、不同制度环境的样本企业之间存在差异。
Using listed companies in Shanghai and Shenzhen A-share markets from 2008 to 2020 as samples,this paper em-pirically tests the relationship between the additional deduction of R&D expenses and the firm's innovative quality improve-ment.Results show that based on the quantitative and structural dimensions,the additional deduction of R&D expenses pro-motes the firm's innovative quality,and earnings management plays a negative regulatory role in this relationship.Results of the mechanism test show that the additional deduction of R&D expenses mainly promotes the firm's innovative quality through innovation inputs.Results of further research show that the promotional effect of additional deduction of R&D expen-ses on a firm's innovative quality exists among samples of different industry characteristics and institutional environments.
作者
徐智
郑婷婷
王虹
干胜道
XU Zhi;ZHENG Ting-ting;WANG Hong;GAN Sheng-dao(School of Business,Sichuan University,Chengdu 610065;Division of Audit,Sichuan University,Chengdu 610065)
出处
《软科学》
CSSCI
北大核心
2023年第10期39-46,共8页
Soft Science
基金
国家社会科学基金项目(17BJY176)
成都市软科学研究计划项目(2021-RK00-00265-ZF)
四川大学“从0到1”创新研究项目(2022CX25)。
关键词
政策激励
盈余管理
创新质量
创新投入
中介效应
policy incentives
earnings management
innovative quality
innovation inputs
mediation effect
