新会计准则与资本市场的技术创新信息反

发布时间：2018-03-19 20:07

本文选题：新会计准则　切入点：技术创新　出处：《经济管理》2011年11期 　论文类型：期刊论文

【摘要】：本文通过实证研究考察新会计准则对资本市场的技术创新信息反馈产生何种影响。研究发现,新会计准则实施前,企业创新投入能够在转型经济环境的股价波动中反映为公司特质信息,但原意在于规范企业研发数据披露的会计准则变革在一定程度上暂时制约了上述信息反馈机制。这或许是因为新准则使得更多的企业调整了创新投入数据,数据中混合了原创性的创新和模仿性创新的缘故。因而,为建立稳定的转型经济环境中股价波动创新信息反馈机制,新旧制度的合理衔接至关重要。
[Abstract]:This paper investigates the influence of the new accounting standards on the information feedback of technological innovation in the capital market through an empirical study, and finds that before the implementation of the new accounting standards, Enterprise innovation investment can be reflected in the stock price fluctuation in the transition economy environment as the company characteristics information. But the original intention is that the change in accounting standards that regulate the disclosure of enterprise R & D data temporarily restricts the above-mentioned information feedback mechanism to a certain extent. This may be because the new standards have caused more enterprises to adjust the innovation input data. The data mix the original innovation and the imitation innovation. Therefore, in order to establish the information feedback mechanism of the stock price fluctuation innovation in the stable transition economy environment, the reasonable connection between the new and the old system is very important.
【作者单位】：广东外语外贸大学;
【基金】：国家自然科学基金青年项目“考虑政府偏好因素的技术创新对股价波动影响机制研究”(71003030) 广东省哲学社科规划项目“技术创新与资本市场的联动效应研究”(09E-03) 国家社科基金重大项目“应对国际资源环境变化挑战与加快我国经济发展方式转变研究——基于政府规制视角”(09&ZD021)
【分类号】：F832.5;F233;F224

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