| R&D信息披露与企业市场价值相关性研究——基于高新技术企业的实证分析 |
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| 引用本文： | 梁莱歆,赵娜.R&D信息披露与企业市场价值相关性研究——基于高新技术企业的实证分析[J].石家庄经济学院学报,2010,33(6):72-76. |
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| 作者姓名： | 梁莱歆 赵娜 |
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| 作者单位： | 中南大学商学院,湖南长沙410083 |
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| 基金项目： | 中南大学研究生创新基金 |
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| 摘 要： | 以深圳证交所上市的高新技术企业为研究对象,以2007年—2009年作为研究区间,考察了RD信息披露对高新技术企业会计信息有用性和市场价值的影响。结果表明,披露了RD信息的高新技术企业的会计信息更能得到信息使用者认同,RD信息披露与企业市场价值之间存在显著正相关关系,并且信息披露的规范程度与企业市场价值之间呈显著正相关关系。
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| 关 键 词： | R＆D 信息披露 企业市场价值 |
The Correlation between the Disclosure of R&D Information and Market Value: An Hi-tech Enterprise-based Empirical Study |
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| LIANG Lai-xin,ZHAO Na.The Correlation between the Disclosure of R&D Information and Market Value: An Hi-tech Enterprise-based Empirical Study[J].Journal of Shijiazhuang University of Economics,2010,33(6):72-76. |
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| Authors: | LIANG Lai-xin ZHAO Na |
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| Institution: | ( Zhongnan University, Changsha, Hunan 410083) |
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| Abstract: | This study takes hi-tech enterprises, which are listed in the Shenzhen stock exchange during the year of 2007 - 2009, as the research object to exam the impact of R＆D information disclosure on usefulness of accounting information and market value in Chinese high-tech enterprises. The results show that the users of information prefer to accept the accounting information of the hi-tech enterprises in which the R＆D information has been disclosed. There is a significant positive relation between the disclosure of R＆D information and enterprise market value. In addition, there is a significant positive relation between the normalization of the R＆D information and the market value. |
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| Keywords: | R＆D information disclosure market value |
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