摘要
应用SPSS13.0统计分析和EXCEL软件,选择2010-2013年中国境内A股上市公司为研究样本,以企业规模和财务杠杆为控制变量,线性回归分析企业广告和研发强度对企业盈利能力的财务绩效影响和滞后效应。结果表明：广告和研发强度与企业销售毛利率呈显著正相关,且研发强度效率相对更高;资产负债率与销售毛利率呈显著负相关;资产的自然对数对销售毛利率的影响不显著;广告和研发强度对企业财务绩效影响的滞后期限统计显示为3年。
The paper chooses 2010 - 2013 share listed companies as research sample, by the aid of the software of SPSS13.0 and EXCEL, with finn size and financial leverage as control variables, linear regression analysis of corporate R＆D and advertising expenditue intensity on corporate financial performance and the lagging effect. The results show R＆D as well as advertising expenditue intensity, and sales gross profit ratio has significant positive correlation, and R＆D expenditue intensity has higher efllciency; the asset liability ratio is negatively correlated with gross profit ratio; the gross profit ratio is irrelevant to the assets of the natural logarithm; the lag effect of the R＆D and advertising expenditue intensity on corporate financial performance for three years.
出处
《工业技术经济》
北大核心
2015年第8期73-80,共8页
Journal of Industrial Technological Economics
基金
江苏省教育厅高校哲学社会科学研究课题"企业研发投入与绩效评价"(批准号:2013SJD630042)
关键词
研发强度
广告强度
滞后相应
回归分析
销售毛利率
R＆D intensity
advertising intensity
lag result
regression analysis
gross profit ratio
