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A股市场制造业上市公司无形资产与企业成长性关系研究 被引量:3

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摘要 本文以中国A股市场制造业上市公司为研究对象研究了无形资产与企业成长性的关系,发现企业无形资产对当期企业成长性有着显著的负向影响,而对下期企业成长性则有着显著的正向影响,由此得出了无形资产投入更有利于企业未来发展的结论。
作者 蔡鑫磊 李勤
出处 《财会月刊(下)》 2010年第2期10-11,共2页 Finance and Accounting Monthly
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