| 真实盈余管理与R&D支出——一个创业板上市公司的经验证据 |
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| 引用本文： | 代霞.真实盈余管理与R&D支出——一个创业板上市公司的经验证据[J].科技管理研究,2016(4):224-228. |
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| 作者姓名： | 代霞 |
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| 作者单位： | 重庆大学法学院,重庆,400044 |
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| 摘 要： | 以2010—2013年间我国创业板上市公司763个样本进行实证分析,讨论真实盈余管理与RD支出之间的关系。研究发现,真实盈余管理与创业板上市公司间存在显著的负相关关系,即真实盈余管理程度越高,则创业板上市公司的RD支出程度就越少;同时还发现上市公司中存在真实盈余管理的零阈值差异。
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| 关 键 词： | 真实盈余管理 R&D 支出 创业板上市公司 |
Real Earnings Management and R & D Investment:The Empirical Evidence of GEM Listed Companies |
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| Abstract: | This paper takes 763 GEMcompanies from 2010 to 2013 as the sample,and carries out the empirical analysis on the relationship between real earnings management and R&D investment.The result shows that there is significantly nega-tive correlation between real earnings and R&D investment,which means real earnings management degree is higher and the degree of R&D investment of the GEMlisted companies is less.At the same time,this paper finds there are zero threshold differences in real earnings management of GEMlisted companies. |
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| Keywords: | real earnings management R&D investment GEM |
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