Citation: | CHEN Jingyi, ZHANG Baoliu, LUO Hong, LÜ Lianhong. Analysis of the impact of R&D investment on the performance of listed environmental protection companies in China[J]. Journal of Environmental Engineering Technology, 2021, 11(2): 393-400. doi: 10.12153/j.issn.1674-991X.20200224 |
[1] |
李海生. 增强环保科技创新能力支撑环境管理决策:需求·挑战·对策[J]. 环境科学研究, 2018,31(2):201-205.
LI H S. Improving the innovation capability of environmental science and technology to support environmental management and decision-making:demands,challenges and counter measures[J]. Research of Environmental Sciences, 2018,31(2):201-205.
|
[2] |
SOUGIANNIS T. The accounting based valuation of corporate R&D[J]. The Accounting Review, 1994,69(1):44-68.
|
[3] |
梁莱散, 张焕凤. 高科技上市公司R&D投入绩效的实证研究[J]. 中南大学学报(社会科学版), 2005,11(2):232-236.
|
[4] |
吴亦嘉. 研发投入对企业绩效影响探究:以创业板为例[J]. 商场现代化, 2019(3):113-114.
|
[5] |
陈金勇, 袁蒙菡, 汤湘希. 研发投入就能提升企业的价值吗:基于创新存量的检验[J]. 科技管理研究, 2016(11):8-14.
CHEN J Y, YUAN M H, TANG X X. Will R&D input increase enterprise value:from the perspective of innovation input and output[J]. Scientific Management Research, 2016(11):8-14.
|
[6] |
何宜庆, 李娜, 颜明杰, 等. 研发投入对制造业上市公司财务绩效的影响分析:基于价值创造的视角[J]. 南昌大学学报(人文社会科学版), 2017,48(6):64-71.
|
[7] |
许伯桐. 以质取胜:企业技术创新与经营绩效[J]. 运筹与管理, 2018,27(11):193-199.
XU B T. Quality or quantity:corporate technology innovation and business performance[J]. Operations Research and Management Science, 2018,27(11):193-199.
|
[8] |
郑海元, 李兴杰. 研发投入、市场竞争与企业绩效[J]. 财会通讯, 2018(18):38-42.
ZHENG H Y, LI X J. R&D investment,market competition and enterprise performance[J]. Communication of Finance and Accounting, 2018(18):38-42.
|
[9] |
陈李婷, 刘勇, 王能艺, 等. 研发投入对环保型上市公司经营绩效影响分析[J]. 合作经济与科技, 2019(4):124-126.
|
[10] |
OSWALD D R. The determinants and value relevance of the choice of accounting for research and development expenditures in the United Kingdom[J]. Journal of Business Finance and Accounting, 2008(1):1-24.
|
[11] |
TAVEIRA J G, GONCALVES E, FREGUGLIA R D S. The missing link between innovation and performance in Brazilian firms:a panel date approach[J]. Applied Economics, 2019,51(33):3632-3649.
|
[12] |
黄禹, 韩超. 研发投入对企业绩效的实证研究:基于我国系能源企业上市公司数据的经验分析[J]. 会计之友, 2013(11):37-41.
|
[13] |
邱玉兴, 于溪洋, 姚玉莹. 管理层激励、R&D投入与企业绩效:基于国有上市公司的实证分析[J]. 会计之友, 2017(12):85-89.
|
[14] |
周菲, 杨栋旭. 高管激励、R&D投入与高新技术企业绩效:基于内生视角的研究[J]. 南京审计大学学报, 2019,16(1):71-80.
|
[15] |
PAULA F O, SILVA J F. The impact of alliances and internal R&D on the firms innovation and financial performance[J]. Brazilian Business Review (English Edition), 2018(6):533-550.
|
[16] |
YOO J, LEE S, PARK S. The effect of firm life cycle on the relationship between R&D expenditures and future performance,earnings uncertainty,and sustainable growth[J]. Sustainability, 2019,11(8):2371.
|
[17] |
张俭, 张玲红. 研发投入对企业绩效的影响:来自2009—2011年中国上市公司的实证证据[J]. 科学决策, 2014(1):54-72.
ZHANG J, ZHANG L H. The impact of R&D on firm performance:evidence from Chinas listed companies[J]. Scientific Decision Making, 2014(1):54-72.
|
[18] |
汪涵玉, 朱和平. R&D投入与制造类企业绩效的关系研究:基于高管激励的调节效应[J]. 财会通讯, 2018(17):28-33.
|
[19] |
孙莹. 战略性新兴产业公司治理、研发投入延迟效应与企业绩效关系研究[J]. 科技进步与对策, 2017,34(5):66-72.
SUN Y. Corporate governance,the delayed effect of R&D investment and corporate performance in the strategic emerging industries[J]. Science & Technology Progress and Policy, 2017,34(5):66-72.
|
[20] |
贲友红. 我国企业研发投入对经营绩效滞后性影响的研究:以医药制造企业为例[J]. 价格理论与实践, 2017(4):155-158.
|
[21] |
TEIRLINCK P. Configurations of strategic R&D decisions and financial performance in small-sized and medium-sized firms[J]. Journal of Business Research, 2017,74:55-65.
|
[22] |
KIM K. A Study on time-lag effects of lnnovation activity in Korean nano-convergence industry[J]. Research on Industrial Innovation, 2018,34(4):323-345.
|
[23] |
XU J, SIM J W. Characteristics of corporate R&D investment in emerging markets:evidence from manufacturing industry in China and South Korea[J]. Sustainability, 2018,10(9):3002.
|
[24] |
张型芳, 吕连宏, 杨占红, 等. 基于2015年上市公司年报的我国环保产业发展特征研究[J]. 环境工程技术学报, 2017,7(5):644-650.
ZHANG X F, LÜ L H, YANG Z H, et al. Research on development characteristics of Chinas environmental protection industry based on 2015 annual reports of listed companies[J]. Journal of Environmental Engineering Technology, 2017,7(5):644-650.
|
[25] |
GROVES T, HONG Y M, McMILLAN J, et al. Autonomy and incentives in Chinese state enterprises[J]. The Quarterly Journal of Economics, 1994,109(1):183-209.
|