检索结果-南通市图书馆

r&d,Human Capital Investment and Productivity:Firm-level Evidence from China's Electronics Industry

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

China & World Economy 2010年第5期18卷 72-89页

作者： Chih-Hai Yang Chun-Hung Lin daw Ma National Central University Jhongli Taiwan Tamkang University Tamsui Taiwan Chung-Hua Institution for Economic research Taipei Taiwan

Usingfirm-level panel data covering 2005-2007, the present paper examines the effects of r＆d and human capital investment on productivity in China＇s electronics industry. It is found that both r＆d and on-the-job training positively contribute to total factor productivity （TFP）. Firms＇ investment inemployees＇ health insurance andpensions, whichare components of workers＇ compensation, generate a productivity-enhancing effect, supporting the efficiency wage hypothesis. The estimated impact of r＆d on productivity varies among different forms of ownership, and foreign-owncd enterprises experience higher r＆d efficiency than state or private enterprises. After controlling for potential endogenous causality between TFP and r＆d, the above findings remain unchanged We also find that on-the-job training can improve the quality of human capital and is helpful in promoting productivity. Therefore, establishing indigenous technological capability through various technological sources is quite important, and the government should devote further effort to investing in human capital.

关键词： insurance productivity r&d training

r＆d returns, Spillovers and Firm Incentives： Evidence from China

在线全文

学校读者我要写书评

暂无评论

Frontiers of Economics in China-Selected Publications from Chinese Universities 2016年第4期11卷 581-607页

作者： Chorching Goh Wei Li Lixin Colin Xu World Bank Washington DC 20433 USA Cheung Kong Graduate School of Business Beijing 100738 China

Using a new data set of 12,000 finns in China, this paper estimates the returns to r＆d investment and its spillover effects, and investigates how the returns to r＆d depend on finn incentives. For the finns in the sample, the results show that on average firm output increases around 0.4 yuan for each additional 1 yuan spent on r＆d in the previous year, and there is high r＆d return regardless of whether the endogeneity of r＆d intensity is dealt with or not. Interestingly, the marginal return to r＆d is significantly higher in firms whose CEOs were not appointed by the government, and lower when CEO pay is directly related to annual performance. The return to r＆d is higher in relatively poor regions and for finns with worse access to finance. There are also non-trivial r＆d spillover effects.

关键词： r&d returns incentives spillover

reliability of r&d capitalization: Evidence from ex post impairment in China

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

China Journal of Accounting research 2019年第3期12卷 251-269页

作者： Yulong Yang College of Management and Economics Tianjin University

Unlike prior studies that investigate research and development(r&d)accounting as a dichotomous choice between capitalizing ***, this study identifies low-reliability r&d capitalization by the occurrence of ex post impairment of capitalized r&d costs.I find that low-reliability capitalization is associated with higher discretionary accruals but fails to signal future innovation, whereas normal capitalization without subsequent impairment lacks earnings aggressiveness and predicts future innovation positively, compared to expensing ***, this study shows that Big 4 and industry specialist auditors improve reliability by notably decreasing the likelihood of lowreliability r&d *** results remain robust after controlling for r&d investment intensity and potential endogeneity in the capitalization *** tests show that managers strategically time the recognition of impairment for big-bath and earnings-smoothing purposes, and that analyst coverage does not help differentiate between low-reliability and normal r&d ***, this paper increases our understanding of r&d accounting and auditing and contributes to the debate on the reliability of r&d capitalization.

关键词： r&d capitalization reliability Impairment Accounting choice

The Impact of r&d Capitalization on Macroeconomic Variables: From the Perspective of the Adjustment of NIPAS in USA

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

当代财经 2015年第S1期 15-26页

作者： WEI Heqing Jiangxi University of Finance and Economics

Based on the results of the 14 thcomprehensive adjustment of NIPAS published by BEA in July of 2013,this paper employs the national economic accounting principles to analyze the impact of r&d capitalization on Macroeconomic Variables from both the theoretical and empirical aspects. The results show that r&d capitalization will produce impact on many macroeconomic variables. Although some changes of the indexes are very small in amount, the implementation of capitalized accounting on r&d is the requirement of SNA 2008 and an inevitable trend of international accounting changes. China must further improve the statistical content of r&d, revise the accounting caliber and classification standards for r&d, explore the accounting models for r&d satellite accounts, improve the quality of r&d accounting data, strengthen the understanding of the essence of SNA 2008, so as to promote the integration of Chinese national economic accounting system with SNA 2008 as soon as possible.

关键词： adjustment of national accounts r&d capitalization r&d capital stock macroeconomic variables

Team behavioral integration links team interdependence with team performance: an empirical investigation in r&d teams

在线全文

学校读者我要写书评

暂无评论

Frontiers of Business research in China 2019年第2期13卷 193-211页

作者： Xiaomeng Zhang Kwong Kwan Cheung Kong Graduate School of Business Beijing China School of Economics and Management Tongji University 1239 Siping Road Shanghai 200092 China

drawi ng on the input-mediator (a blend of team process and emerge nt state)- output (IMO) framework, we develop a conceptual model in which team behavioral integration is conceived of as a team-level mediator that links team interdependence (input) with team performance (output). Using a three-wave research design, we test the hypothesized model with the data of 102 r&d teams from three information technology compa nies in China. results indicate that team in terdependence positively influences team behavioral integration, and that team behavioral integration positively affects team performance. In addition, team behavioral integration is found to mediate the relationship between team interdependence and team performance. The theoretical and man agerial implicatio ns of these results are discussed.

关键词： Team interdependenee Team behavioral integration Team performance Top management teams Input-mediator-outcome framework r&d teams

The effects and economic consequences of cutting r&d tax incentives

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

China Journal of Accounting research 2018年第4期11卷 367-384页

作者： Ming-Chin Chen Huan-Yi Li Chengchi University

research has documented the stimulating effect of r&d tax credits on r&d expenditure when enacting an r&d tax credit or raising the credit rate. However, the potential adverse effects and consequences of reducing r&d tax incentives remain unexamined. Using a cut in r&d tax incentives in Taiwan,we document the adverse effect of reducing the r&d credit rate on corporate r&d expenditure. The reduced r&d credit rate has a negative impact on the relation between corporate r&d expenditure and firm value. Our results highlight the adverse effects and economic consequences of reducing r&d tax incentives in an emerging economy.

关键词： r&d credit rate r&d investment Firm value

Effects of Social Capital,Top Executive Attributes and r&d on Firm Value in Chinese Small and Medium-sized Enterprises

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

China & World Economy 2013年第4期21卷 79-100页

作者： Penghua Qiao Hung-Gay Fung Xiaofeng Ju School of Management Harbin Institute of Technology School of Business and Economics Qiqihar University College of Business Administration University of Missouri-St.LouisSt.LouisUSA

This study uses an unbalanced panel data analysis to examine the effects of social capital, top executive attributes and r ＆d on firm value in Chinese small and medium-sized enterprises （SMEs） listed on the Shenzhen Stock Exchange Small and Medium-sized Enterprises Board from 2007 to 2011. There are several interesting findings. First, the gender （male） and academic degree of the chairperson in the SMEs have a positive and significant effect on firm value. Second, social capital （measured by politieal connections, managerial business association networks and technology association networks） and r＆d have a positive effect on SME firm value. Third, the effect of politieal connections on firm value for state-owned enterprises （SOEs） is stronger than for non-SOEs, while the effect of business and technology networks on firm value for non-SOEs is stronger than for SOEs. Our study has important policy implications for SMEs that want to compete successfully in China.

关键词： firm value r&d small and medium-sized enterprises social capital top executive attributes

The "Three Party" Predicament and Strategy research of Enterprises' r&d Expenditure Tax Motivation Policy Implementation

在线全文

学校读者我要写书评

暂无评论

财会月刊（中） 2015年第9期 3-8页

作者： Youtang Zhang Liu Yang School of management Wuhan University of Technology

In the age of information economy, the deduction policy of enterprises' r&d expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction *** paper reorganizes the main policy of enterprises' r&d expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of r&d expenditure deduction policy.

关键词： r&d expenditure deduction tax motivation policy i

The research and Application of the Strategic Analysisand Selection of r&d Project

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Systems Science and Systems Engineering 1998年第4期8卷 474-481页

作者： LIN Sheng LIU Jinlan GU Yao YANG Lei WANG Chu(Tianjin University, Tianjin 300072 P.r.Cbina)

On the basis of important role of science and technology in economic development, thisarticle systematically studies and discusses strategic evaluation techniques and methods of r&d projectfrom management sector’s angles. Firstly, it summarizes the existing r&d project evaluation *** the ’three step’ method of r&d project evaluation is presented, that is (1) the benefit and successprobability of r&d project are evaluated based on the fuzzy influence diagram, (2) the portfolio analysisin the structure of r&d project is studied. (3) ’0-1’ model is used for project selection. The methodcan combine qualitative analysis with quantitative calculation, and describe the relationship betweenfactors that influence project’s result, thus improve the decision level of r&d project evaluation andselection. Finally, by means of practical application, the effectiveness and feasibility of the method areverified.

关键词： r&d project evaluation portfolio analysis project selection