@article{jfe2018622,
author={{Jianfeng, Zhao and Yazhu, Feng},
title={Research on the Impact of R&D Expenditure Capitalization on Enterprise Performance},
journal={Journal of Finance and Economics},
volume={6},
number={2},
pages={43--48},
year={2018},
url={http://pubs.sciepub.com/jfe/6/2/2},
issn={2328-7276},
abstract={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.},
doi={10.12691/jfe-6-2-2}
publisher={Science and Education Publishing}
}