公司战略与研发支出会计政策选择  

Corporate Strategy and R&D Accounting Policy Choice

作　　者：楚有为 CHU Youwei(School of Accounting,Dongbei University of Finance and Economics,Dalian 116025,China)

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《南京审计大学学报》2018年第5期44-53,共10页Journal of Nanjing Audit University

基　　金：国家自然科学基金资助项目(71302056)

摘　　要：利用2009—2015年中国A股非金融上市公司数据考察公司战略对研发活动中会计政策选择盈余管理的影响。研究发现:相比于采取防御型战略的上市公司,采取进攻型战略的上市公司更可能利用研发支出资本化进行盈余操纵。进一步的研究表明,在企业融资需求高、融资难度大时,激进的进攻型战略更可能导致上市公司利用会计政策进行盈余管理。在采用多种方式测试结果稳健性后,结论仍然成立。Based on A-share non-financial listed companies of China from 2009 to 2015,this study examines the impacts of corporate strategy on earnings management through accounting policy choice in RD activities. This study shows that,compared to defenders,the listed companies taking offensive strategy are more likely to capitalize on RD expenditure to carry out earnings manipulation. Further analysis shows that in firms with more financial demand and more financing challenges,radical aggressive strategies may lead to more earnings management through accounting policy choice. Related robustness tests also generate consistent research conclusion.

关 键 词：公司战略 盈余管理 研发支出资本化 会计政策选择 公司财务决策 研发创新 融资需求 银行关联 

分 类 号：F275[经济管理—企业管理]