企业股权特征与研发投入:国外研究综述

被引：1

作者：

张斌

机构：

[1] 中国矿业大学财务资产部

来源：

会计之友 | 2018年 / 22期

关键词：

股权特征; 研发投入; 股权集中度;

D O I：

暂无

中图分类号：

F275 [企业财务管理];

学科分类号：

摘要：

企业研发投入兼具重要性和风险性两大特征,关于企业研发投入的影响因素一直是学术研究的热点问题。文章回顾了股权特征对企业研发投入影响的国外研究最新进展,重点综述了控股股东性质、股权集中度、机构投资者持股与管理层持股等对企业研发投入影响的相关文献,并对未来研究方向进行展望。有助于学者们把握股权特征与企业研发投入关系研究的发展脉络,以期对该领域的深入发展有所帮助。

引用

页码：51 / 53

页数：3

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