企业研发对知识产权转化为无形资产的影响

IF 7.4 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2024-10-28 DOI:10.1016/j.frl.2024.106337

Yinghua Lin , Jingjing Ye

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引用次数: 0

摘要

本研究探讨了企业研发如何影响知识产权向无形资产的转化。通过分析 2009 年至 2022 年中国 A 股上市公司 6487 个观测值的数据，并考虑调节变量，建立回归模型来研究研发的影响。结果显示，研发投资与创新倾向之间存在显著的正相关性（p <0.001）。管理费率对这一关系起到正向调节作用，而所有权平衡和员工密度则对其起到负向调节作用。这些研究结果突出了研发在促进创新方面的关键作用，并强调了战略资源分配和组织结构对创新成果的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The impact of corporate R&D on the transformation of intellectual property into intangible assets

This study explores how corporate R&D impacts the conversion of intellectual property into intangible assets. Analyzing data from 2009 to 2022 across 6,487 observations from Chinese A-share listed companies, regression models examine R&D's influence, with moderating variables considered. Results consistently show a significant positive correlation between R&D investment and innovation propensity (p < 0.001). The overhead rate positively moderates this relationship, while ownership balance and employee density negatively moderate it. These findings highlight the crucial role of R&D in fostering innovation and emphasize the impact of strategic resource allocation and organizational structures on innovative outcomes.

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来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance