期刊文献+

信息不对称与研发活动的信息披露 被引量:12

Information Asymmetry and R&D'S Disclosure
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摘要 工业企业的研发活动日益成为企业获得持续竞争优势和市场价值的基础,研发信息的充分披露对决策者而言也日益显得重要。在分析研发活动的投资性质和研发活动对企业竞争力与价值影响的基础上,重点探讨了将研发支出费用化导致的研发信息的缺乏和信息不对称及其带来的不良影响,就我国研发费用披露问题提出了相关建议。
作者 朱朝晖
出处 《科技进步与对策》 CSSCI 北大核心 2005年第9期87-89,共3页 Science & Technology Progress and Policy
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参考文献11

  • 1薛云奎,王志台.R&D的重要性及其信息披露方式的改进[J].会计研究,2001(3):20-26. 被引量:150
  • 2周仁俊,窦智.R&D:亟待重视的会计视角[J].科技进步与对策,2003,20(1):44-46. 被引量:4
  • 3Nakamura, L., 2003, A Trillion Dollar a Year in Intangible Investment and the New Economy, published in the book "Intangible Assets:Values,Measures and Risks" ,Oxford University Press,2003 ,compiled by Professors Hand,John Hand,and Baruch Lev, 1-47.
  • 4Lev, B., and Sougiannis, T., 1996, The Capitalization, Amortization,and Value-relevance of R&D,Journal of Accounting and Economics 21:107-38.
  • 5Hsieh, P., Minshra, C. S., and Cobeli, D. H.,2003,The Return on R&D Versus Capital Expenditures in Pharmaceutical and Chemical Industries,IEEE Transactions on Engineering Management,Vol.50,No. 2, 141-149.
  • 6Hand, J., 2003, The Increasing Returns-to-Scale of Intangibles, published in the book"Intangible Assets: Values, Measures and Risks" ,Oxford University Press, 2003, compiled by Professors Hand, John Hand, and Baruch Lev, 303-331.
  • 7Boone, J. and Raman, K. K., 2001, Off-balance sheet R&D assets and market liquidity,Journal of Accounting and Public Policy, 20: 97-128.
  • 8Aboody, D. and Lev, B.,2000, Information Asymmetry R&D and Insider Gains, The Journal of Finance, 55(6): 2747-66.
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  • 10Chan, Louis K. C., Lakonishok and Sougiannis,T.,2003 ,The Stock Market Valuation of Research and Development Expenditure,published in the book "Intangible Assets: Values,Measures and Risks", 387-414.

二级参考文献11

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  • 10薛云奎,王志台.R&D的重要性及其信息披露方式的改进[J].会计研究,2001(3):20-26. 被引量:150

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同被引文献87

引证文献12

二级引证文献70

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