| 盈余管理、信号传递与研发支出资本化 |
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| 引用本文： | 李世新,张燕. 盈余管理、信号传递与研发支出资本化[J]. 科技进步与对策, 2011, 28(5): 14-19. DOI: 10.3969/j.issn.1001-7348.2011.05.004 |
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| 作者姓名： | 李世新 张燕 |
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| 作者单位： | 重庆大学经济与工商管理学院; |
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| 摘 要： | 新会计准则对企业研发支出采取有条件资本化模式。分析了盈余管理对研发支出资本化金额的影响,发现研发支出资本化不仅受到盈余管理动机的影响,还受到盈余管理程度的影响。仅在高盈余管理程度公司中,盈余管理动机才显著影响研发支出资本化金额。进而研究了盈余管理对研发支出资本化市场定价的影响,并提出市场会依据企业整体盈余管理程度来判断研发支出资本化所传递的未来盈利信号的真实性。研究结果证实,在不考虑盈余管理程度的情况下,市场无法对研发支出资本化定价;在区分盈余管理程度后,低盈余管理程度公司的研发支出资本化具有正的定价,高盈余管理程度公司的研发支出资本化具有负的定价。
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| 关 键 词： | 盈余管理 信号传递 研发支出 资本化 |
Surplus Management, Signal Transmitting and R&D Outlay Capitalization |
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| Li Shixin,Zhang Yan. Surplus Management, Signal Transmitting and R&D Outlay Capitalization[J]. Science & Technology Progress and Policy, 2011, 28(5): 14-19. DOI: 10.3969/j.issn.1001-7348.2011.05.004 |
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| Authors: | Li Shixin Zhang Yan |
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| Affiliation: | Li Shixin,Zhang Yan(Economics and Business Administration School,Chongqing University,Chongqing 400044,China) |
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| Abstract: | The new accounting standards require company to capitalize its R&D expenditure conditionally.The influence of surplus management on R&D capitalization is analyzed.It is found that R&D capitalization is influenced not only by surplus management incentive but also by surplus management level.Surplus management incentive shows significant positive association with R&D capitalization only in companies with high level of surplus management.Then the influence of surplus management on the pricing of R&D capitaliza... |
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| Keywords: | Surplus Management Signaling R&D Expenditure Capitalization |
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