摘要
本文以2004-2009年连续披露R&D费用的中国上市公司为研究对象,运用面板数据模型对R&D投入和盈利能力的相关关系进行了实证检验,结果表明:上市公司R&D投入对当期、滞后一期和滞后三期的盈利能力均具有显著的正向作用力,R&D投入对盈利增长的贡献随着滞后期的扩大有逐渐减少的趋势。
This article takes listed companies which disclose R＆D expenses continuously in 2004-2009 as subject and tests the reciprocal relation ship between R＆D inputs and profitability empirically by using panel data model. The result indicates that R＆D input has remarkable positive in fluence on profitability of current period.one year^s lag phase and three years＇ lag phase. The contribution of R＆D inputs on increase of profit ability tends to reduce with the expansion of lag phase.
出处
《科技和产业》
2013年第12期106-112,共7页
Science Technology and Industry
作者简介
陈丰（1987-），女，河南驻马店人，南京工业大学财务处会计人员，硕士研究生，研究方向：财务管理，创新评价。
