盈余管理动机对研发支出资本化影响研究  

An Fmpirical Study on Earnings Management Motivation and Capitalization of R&D Expenditure

作　　者：许敏[1] 张悦[1] 谢玲玲[1] 

机构地区：[1]南京工业大学经济与管理学院

出　　处：《财会通讯（下）》2015年第1期64-67,128,共4页Communication of Finance and Accounting

基　　金：国家社会科学基金项目(项目编号:11BJY023);国家软科学基金计划项目(项目编号:2010GXS3K082)的阶段性成果

摘　　要：本文以2007-2010年完整披露研发支出的中小企业上市公司为研究样本,对盈余管理动机和研发支出资本化进行了分析,研究了企业研发支出资本化的选择是否受盈余管理动机的影响。研究表明:我国各企业研发支出资本化处理主要出于报酬契约动机、高管变更动机和资本市场动机。Ever since the advent of the latest version of Corporate Accounting Standards of China,That R&D costs can be capitalized when certain conditions are met may lead to earnings management o Based on a sample of small and medium listed companies in China during the period from 2007 to 2010,this study makes an empirical analysis between earnings management motivations and capitalization of R&D costs to testify whether the choice of R&D costs' capitalization is affected by earnings-management motivations.The study has show on that:whether the R&D costs should be capitalized is related to reward contract motivation,executive change motivation and capital market motivation in China.

关 键 词：研发支出 资本化 盈余管理 中小板上市公司 

分 类 号：F832.51[经济管理—金融学] F275