上市公司无形资产与公司盈利能力关系的研究

Empirical Study on Listed Companies' Intangible Assets and Company Profitability

基于无形资产的重要性,整合我国一些学者对无形资产进行的实证研究,以我国汽车行业上市公司作为研究对象,采用格兰杰因果检验方法对上市公司无形资产与公司盈利能力之间的关系进行分析,随后探讨产生结论的原因并提出了相应的改进建议.研究结果表明:我国汽车行业上市公司无形资产与公司盈利能力之间存在密切关系,但两者之间的互动因果关系并未得到明确显示.

Intangible assets play an increasingly prominent role in the enterprise＇ value creation process. Based on previous studies, the listed companies of China＇s automobile industry were taken as research objects, the relationship between intangible assets of listed companies and corporate profitability was analysed by using the Granger causality test method, then reasons of this conclusion were explored and suggestions for improvement were put forward. This empirical study shows that there is a close relationship between intangible assets and corporate profitability, but the causal relationship between the two has not clearly appeared.