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An Empirical Study on the Impact of R&D Investment and Employee Involvement on Innovation Commercialization: Evidence from IT Firms in China
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作者 Li Rui 《Journal of Modern Accounting and Auditing》 2016年第8期429-442,共14页
Using a sample of 126 firms in Chinese IT industry, we developed an empirical model which tests the impact of R&D investment and employee involvement (El) on innovation commercialization. The results showed that th... Using a sample of 126 firms in Chinese IT industry, we developed an empirical model which tests the impact of R&D investment and employee involvement (El) on innovation commercialization. The results showed that the expenditure of R&D has a positive effect on performance of innovation commercialization, while the number of R&D staff has trivial impact on that. The results also revealed that E1 has no direct effect on commercialization performance, but plays a moderating role in the effect of R&D investment on commercialization of innovation. More specifically, the R&D expenditure of a finn with high involvement system has a less positive impact on the number of new products, but a more positive effect on the profit of new products. 展开更多
关键词 R&D investment employee involvement (El) innovation commercialization IT firms
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