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  

Real Earnings Management and R&D Investment: The Empirical Evidence of GEM Listed Companies

作　　者：代霞[1] 

机构地区：[1]重庆大学法学院,重庆400044

出　　处：《科技管理研究》2016年第4期224-228,共5页Science and Technology Management Research

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R&D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R&D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。This paper takes 763 GEM companies 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 GEM listed companies is less. At the same time, this paper finds there are zero threshold differences in real earnings management of GEM listed companies.

关 键 词：真实盈余管理 R&D支出 创业板上市公司 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济]