股權(quán)集中度、管理防御與企業(yè)研發(fā)投入水平
發(fā)布時(shí)間:2018-08-02 09:42
【摘要】:本文選擇2012-2015年國(guó)內(nèi)創(chuàng)業(yè)板上市企業(yè)為研究樣本,對(duì)經(jīng)理管理防御行為、股權(quán)集中度以及企業(yè)RD投入影響的相關(guān)性進(jìn)行實(shí)證研究,結(jié)果表明:經(jīng)理管理防御水平與企業(yè)研發(fā)投入水平之間存在明顯的負(fù)相關(guān)關(guān)系,經(jīng)理管理防御水平越高,則企業(yè)研發(fā)投入越低;經(jīng)理人薪酬的增加,能夠有效抑制由于經(jīng)理人管理防御所產(chǎn)生的RD不足情況;對(duì)于經(jīng)理人管理防御所造成的RD缺乏現(xiàn)象來(lái)說(shuō),股權(quán)集中制的提高也能夠起到一定約束作用。
[Abstract]:This paper selects domestic gem listed enterprises from 2012-2015 as the research sample, and makes an empirical study on the correlation among managers' management defense behavior, ownership concentration and R D input. The results show that there is an obvious negative correlation between the level of managerial defense and the level of R & D investment. The higher the level of managerial defense, the lower the R & D investment, the higher the salary of managers. It can effectively restrain the lack of R D caused by the manager management defense, and the improvement of equity centralization can also play a role in restraining the R D deficiency caused by the manager management defense.
【作者單位】: 海南海航經(jīng)濟(jì)研究院;
【分類號(hào)】:F832.51;F273.1
[Abstract]:This paper selects domestic gem listed enterprises from 2012-2015 as the research sample, and makes an empirical study on the correlation among managers' management defense behavior, ownership concentration and R D input. The results show that there is an obvious negative correlation between the level of managerial defense and the level of R & D investment. The higher the level of managerial defense, the lower the R & D investment, the higher the salary of managers. It can effectively restrain the lack of R D caused by the manager management defense, and the improvement of equity centralization can also play a role in restraining the R D deficiency caused by the manager management defense.
【作者單位】: 海南海航經(jīng)濟(jì)研究院;
【分類號(hào)】:F832.51;F273.1
【相似文獻(xiàn)】
相關(guān)期刊論文 前10條
1 劉志遠(yuǎn);毛淑珍;樂(lè)國(guó)林;;控股股東對(duì)上市公司股權(quán)集中度影響的實(shí)證分析[J];財(cái)貿(mào)研究;2008年01期
2 韓蔥慧;胡國(guó)柳;;股權(quán)集中度與會(huì)計(jì)信息質(zhì)量相關(guān)性的實(shí)證研究[J];瓊州學(xué)院學(xué)報(bào);2009年05期
3 劉華;鄭軍;;高新技術(shù)上市公司股權(quán)激勵(lì)與公司業(yè)績(jī)——基于自主創(chuàng)新的視角[J];會(huì)計(jì)之友(上旬刊);2010年12期
4 李垣;郭海;弋亞群;劉益;;股權(quán)集中度影響產(chǎn)品創(chuàng)新與學(xué)習(xí)導(dǎo)向[J];新財(cái)經(jīng);2011年08期
5 石勁磊;中外券商股權(quán)結(jié)構(gòu)比較研究[J];貴州商專學(xué)報(bào);2001年04期
6 張華,鄢華;企業(yè)股權(quán)集中度的決定因素[J];西南民族學(xué)院學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2002年03期
7 鄭德s,
本文編號(hào):2159030
本文鏈接:http://sikaile.net/jingjilunwen/jinrongzhengquanlunwen/2159030.html
最近更新
教材專著