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Research on the Effect of R&D Investment Intensity and Sales Expense on the Performance of Biomedical Enterprises
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作者 Wang Lifei Jia Zheng +1 位作者 Wu Dongming Xing Hua 《Asian Journal of Social Pharmacy》 2023年第4期326-334,共9页
Objective To explore the influence of new drug R&D investment and sales expense on the performance of biomedical enterprises.Methods The financial statements of 76 listed biomedical enterprises for 5 consecutive y... Objective To explore the influence of new drug R&D investment and sales expense on the performance of biomedical enterprises.Methods The financial statements of 76 listed biomedical enterprises for 5 consecutive years were selected,and the data were modeled to study the effect of R&D investment and sales expense on the performance of biomedical enterprises by using financial indicators as tools and statistical methods of multiple linear regression.Results and Conclusion Under the premise that the weak related factors such as enterprise scale,life cycle and asset-liability ratio are set as unrelated variables,the R&D investment intensity of biomedical enterprises is negatively correlated with the current performance,which also shows that the R&D of biomedical enterprises has the characteristics of high risk.Besides,the influence of early R&D investment is delayed.However,the sales expense of leading biomedical enterprises with large scales have higher proportion.Meanwhile the greater sales expense of the same enterprise in different periods,the better the enterprise performance is.Biomedical enterprises should consider their own development stage to develop more patented drugs.Besides,they must formulate plans for allocating reasonable sales personnel and cost expense to ensure that enterprises can obtain better benefits. 展开更多
关键词 biomedical enterprise enterprise performance r&d expenditure sales expense
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The "Three Party" Predicament and Strategy Research of Enterprises' R&D Expenditure Tax Motivation Policy Implementation
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作者 Youtang Zhang Liu Yang 《财会月刊(中)》 北大核心 2015年第9期3-8,共6页
In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the dee... In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises' R&D expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of R&D expenditure deduction policy. 展开更多
关键词 r&d expenditure dEdUCTION TAX MOTIVATION policy i
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R&D,innovation and productivity relationships:Evidence from threshold panel model
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作者 Nesrine Hammar Yacine Belarbi 《International Journal of Innovation Studies》 2021年第3期113-126,共14页
This study investigates the nonlinear relationship between R&D expenditures,innovation,productivity,high-tech export products.Previous empirical research used linear standard structures to deal with these kinds of... This study investigates the nonlinear relationship between R&D expenditures,innovation,productivity,high-tech export products.Previous empirical research used linear standard structures to deal with these kinds of specifications,and it has shown that the linearity is frequently conditioned by other macroeconomic factors such as the level of development and the financial openness.Based on these arguments,our study investigates this question in econometric specification using panel smooth threshold regression methodology proposed by Gonzalez et al.in 2005.Our findings suggest that there is a threshold effect within the links between R&D expenditures,innovation,and productivity.The effect of R&D expenditures,innovation,productivity,and medium and high technology product exports is mixed.However,both positive and negative effects are found,depending on which innovation indicators are used or on which level of threshold variable is the most appropriate.The results advocate that the level of economic development can be considered as target indicators to conduct an innovation policy. 展开更多
关键词 r&d expenditures INNOVATION PrOdUCTIVITY Medium-high technology exports Panel smooth threshold regression
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