企业研发绩效粘性研究——来自高新技术上市公司的经验证据

被引：15

作者：

李四海 ^{[1
]}

邹萍 ^{[2
]}

机构：

[1] 中南财经政法大学会计学院

[2] 华中农业大学经济管理学院

来源：

科研管理 | 2016年 / 37卷 / 02期

关键词：

研发投资; 企业业绩; 粘性特性; 成长性;

D O I：

10.19571/j.cnki.1000-2995.2016.02.005

中图分类号：

F273.1 [企业技术管理];

学科分类号：

1202 ; 120202 ;

摘要：

本文以我国2007～2012年高新技术上市公司为研究样本,检验了研发支出与企业绩效的敏感性以及这种敏感性的不对称特征。研究结果发现随着我国产业升级的不断加快,我国上市公司的研发支出与企业绩效呈现显著的敏感性,同时这种敏感性存在不对称特征,研发支出上升时企业业绩会显著上升,而当企业研发支出下降时企业业绩并不会显著下降,即存在粘性特征,并且研究发现这种粘性会受到企业家自身的专业认知与企业成长阶段的影响。本文在研发支出周期性特征的基础上发现研发绩效存在的粘性特征,丰富了研发支出相关文献的同时,为企业的研发决策提供了借鉴思路。

引用

页码：37 / 46

页数：10

共 25 条

[11] Demand-pulled innovation under liquidity constraints [J].

Piva, Mariacristina ;

Vivarelli, Marco .

APPLIED ECONOMICS LETTERS, 2009, 16 (03) :289-293

[12] On the cyclicality of research and development [J].

Barlevy, Gadi .

AMERICAN ECONOMIC REVIEW, 2007, 97 (04) :1131-1164

[13]

Innovation and firm growth in high-tech sectors: A quantile regression approach[J] . Alex Coad,Rekha Rao.Research Policy . 2007 (4)

[14] Is demand-pulled innovation equally important in different groups of firms? [J].

Piva, Mariacristina ;

Vivarelli, Marco .

CAMBRIDGE JOURNAL OF ECONOMICS, 2007, 31 (05) :691-710

[15] Effect of R&D investments on persistence of abnormal earnings [J].

Asthana, Sharad C. ;

Zhang, Yinqi .

REVIEW OF ACCOUNTING AND FINANCE, 2006, 5 (02) :124-+

[16]

Returns to research and development in Chinese industry: Evidence from state-owned enterprises in Beijing[J] . Albert Guangzhou HU,Gary H. JEFFERSON.China Economic Review . 2003 (1)

[17]

Patent applications and subsequent changes of performance: evidence from time-series cross-section analyses on the firm level[J] . Holger Ernst.Research Policy . 2001 (1)

[18]

Note and comment. Keynes-plus? Effective demand and changes in firm-level R＆D: an empirical note[J] . E Brouwer,A Kleinknecht.Cambridge Journal of Economics . 1999

[19]

CEO characteristics, organizational characteristics and information technology adoption in small businesses[J] . J.Y.L. Thong,C.S. Yap.Omega . 1995 (4)

[20] PATENTING STRATEGIES IN THE GERMAN MECHANICAL-ENGINEERING INDUSTRY AND THEIR RELATIONSHIP TO COMPANY PERFORMANCE [J].

ERNST, H .

TECHNOVATION, 1995, 15 (04) :225-240

← 1 2 3 →