我国创业板上市公司无形资产与企业业绩相关性研究
发布时间：2018-09-08 13:54
【摘要】：无形资产作为企业的重要资源,正在受到越来越多的关注,实证研究表明无形资产对主板和中小板上市公司业绩有显著的推动作用,那么对于以无形资产为核心竞争力来源的创业板上市公司而言,无形资产的投资状况如何,无形资产对创业板上市公司到底产生了怎样的作用?为了解决这些问题,本文以2009年至2012年我国创业板上市公司为研究对象,结合创业板高成长性的特点,通过建立多元回归模型,从盈利能力和成长能力两个方面来研究无形资产与企业业绩的相关性,结果表明：(1)在我国创业板上市公司中,无形资产与企业盈利能力显著正相关,与企业成长能力相关性不显著。(2)在我国创业板上市公司中,不同类别的无形资产与企业业绩相关性不一样。(3)在我国创业板上市公司中,不同行业的无形资产与企业业绩相关性不一样。
[Abstract]:As an important resource of enterprises, intangible assets are receiving more and more attention. Empirical research shows that intangible assets play a significant role in promoting the performance of listed companies on the main board and small and medium-sized boards. So for the gem listed companies with intangible assets as the core source of competitiveness, what is the investment status of intangible assets, and what role does intangible assets have on gem listed companies? In order to solve these problems, this paper takes the listed companies of China's gem from 2009 to 2012 as the research object, and combines the characteristics of high growth of the gem, through the establishment of multiple regression model. The correlation between intangible assets and enterprise performance is studied from two aspects of profitability and growth ability. The results show that: (1) in the listed companies of gem, intangible assets are significantly positively correlated with the profitability of enterprises. (2) in China's gem listed companies, different types of intangible assets and corporate performance are not the same. (3) in China's gem listed companies, Intangibles in different industries have different correlations with corporate performance.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F273.4;F272.5
本文编号：2230717
[Abstract]:As an important resource of enterprises, intangible assets are receiving more and more attention. Empirical research shows that intangible assets play a significant role in promoting the performance of listed companies on the main board and small and medium-sized boards. So for the gem listed companies with intangible assets as the core source of competitiveness, what is the investment status of intangible assets, and what role does intangible assets have on gem listed companies? In order to solve these problems, this paper takes the listed companies of China's gem from 2009 to 2012 as the research object, and combines the characteristics of high growth of the gem, through the establishment of multiple regression model. The correlation between intangible assets and enterprise performance is studied from two aspects of profitability and growth ability. The results show that: (1) in the listed companies of gem, intangible assets are significantly positively correlated with the profitability of enterprises. (2) in China's gem listed companies, different types of intangible assets and corporate performance are not the same. (3) in China's gem listed companies, Intangibles in different industries have different correlations with corporate performance.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F273.4;F272.5
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