业绩下滑、政府研发补助与企业研发平滑 |
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引用本文: | 谢乔昕,蔡海静.业绩下滑、政府研发补助与企业研发平滑[J].科学学研究,2020,38(4):705-713. |
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作者姓名: | 谢乔昕 蔡海静 |
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作者单位: | 1. 浙江财经大学会计学院;2. ; |
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基金项目: | 浙江省自然科学基金青年项目;国家社会科学基金 |
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摘 要: | 文章利用沪深制造业和信息技术业上市公司数据,对业绩下滑对于企业研发平滑的影响及政府研发补助的调节作用展开研究。研究结果表明,业绩下滑对企业研发平滑具有显著地抑制效应,其中对于小规模企业的抑制效应相对更大;政府研发补助负向调节业绩下滑与研发平滑的关系,即政府研发补助一定程度上能够抵御业绩下滑对于企业研发平滑的负面影响,与大规模企业相比,这种负向调节作用在小规模企业中表现得更为明显。
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关 键 词: | 业绩下滑 政府研发补助 研发平滑 |
收稿时间: | 2019-03-07 |
Performance Dilemma,R&D Subsidy and R&D Investment Smoothing |
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Abstract: | The article use the data of Manufacture industries and Information technology industries listed companies to study the impact of the performance dilemma on the firms’ R&D smoothing and the regulation role of government R&D subsidies. The study found that the performance dilemma has a significantly negative effect on the firms’ R&D smoothing, and this negative effect is more obvious in small-size firms. Government R&D subsidy has a significant negative adjustment effect on the relationship between performance dilemma and the firms’ R&D smoothing. That is, government R&D subsidies alleviate the negative impact of the performance dilemma on the firms’ R&D smoothing. Compared with large-scale firms, the negative adjustment effect is more obvious in small-size firms. |
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Keywords: | R&D investment smoothing |
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