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| 科技研发支出会计处理与公司盈余相关性国外研究进展 | |
| 引用本文： | 李传宪,干胜道,徐芳.科技研发支出会计处理与公司盈余相关性国外研究进展[J].科学管理研究,2013,31(2):106-109. |
| 作者姓名： | 李传宪 干胜道 徐芳 |
| 作者单位： | 1. 四川大学商学院,四川成都 610064;西南政法大学管理学院,重庆 401120 2. 四川大学商学院,四川成都,610064 3. 西南政法大学管理学院,重庆,401120 |
| 基金项目： | 教育部新世纪人才支持计划 |
| 摘 要： | 研发支出会计处理的差异影响企业当期和以后期间的盈利状况,国外研发支出会计处理与盈利相关性的实证研究基本上从分红计划假设、负债权益比假设和企业规模假设3方面展开,并从这3个方面梳理和述评相关实证研究成果,以期探析该领域的发展方向和趋势,从而为后续研究提供借鉴和启示。 |
| 关 键 词： | 研发支出 盈利效应 负债权益比 企业规模 |
The Review of Foreign Studies About the Relativity Between R&D Expenditure Accounting Methods and Companies' Earnings |
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| LI Chuan-xian , GAN Sheng-dao , XU Fang.The Review of Foreign Studies About the Relativity Between R&D Expenditure Accounting Methods and Companies' Earnings[J].Scientific Management Research,2013,31(2):106-109. | |
| Authors: | LI Chuan-xian GAN Sheng-dao XU Fang |
| Abstract: | The R&D expenditure accounting methods affect companies' current and future earnings.The foreign empirical studies about R&D expenditure and earnings effect have developed from three basic hypotheses.They are Dividend plan hypothesis,Debt-equity ratio and Firm size assumptions.This article reviews these empirical research about R&D expenditure accounting methods and earnings effect from three aspects and explore the direction of future research. |
| Keywords: | R & D expenditure Earnings effect Debt to equity ratio Firm size |
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