Journal of Finance and Economics
ISSN (Print): 2328-7284 ISSN (Online): 2328-7276 Website: Editor-in-chief: Suman Banerjee
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Journal of Finance and Economics. 2018, 6(2), 43-48
DOI: 10.12691/jfe-6-2-2
Open AccessArticle

Research on the Impact of R&D Expenditure Capitalization on Enterprise Performance

Zhao Jianfeng1, and Feng Yazhu1

1School of Economics and Management, Shanxi University, Taiyuan, China

Pub. Date: April 21, 2018

Cite this paper:
Zhao Jianfeng and Feng Yazhu. Research on the Impact of R&D Expenditure Capitalization on Enterprise Performance. Journal of Finance and Economics. 2018; 6(2):43-48. doi: 10.12691/jfe-6-2-2


This paper selects 361 enterprises in China's non-financial listed companies for 2013-2015 years as research samples, establishes a regression model of R&D expenditure capitalization and enterprise performance, and carries out multiple linear regression analysis and robustness test. Meanwhile, the continuity of the impact of R&D expenditure capitalization on enterprise performance is taken into account and validated. The conclusion is that the capitalization of R&D expenditure is positively related to the enterprise performance with continuity.

R&D expenditure capitalization enterprise performance continuity

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