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高新技术上市公司R&D信息披露抽样分析 被引量:10

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摘要 高新技术企业充分披露研发信息,将有利于信息使用者对企业的业绩和发展做出正确的评价。本文随机抽取深市106家高新技术上市公司的2005年年报作为样本,调查了高新技术企业的R&D披露情况,并通过与薛云奎2001年的调查结果进行比较,发现高新技术上市公司R&D信息披露始终处于不充分披露状态。
出处 《中国管理信息化(综合版)》 2007年第11期64-65,共2页 China Management Informationization
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