Article citationsMore >>

Lev B, T Sougiannis. The Capitalization, Amortization and Value Relevance of R&D. Journal of Accounting and Economics, 1996, 21: 107.

has been cited by the following article:

Article

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

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


Journal of Finance and Economics. 2018, Vol. 6 No. 2, 43-48
DOI: 10.12691/jfe-6-2-2
Copyright © 2018 Science and Education Publishing

Cite this paper:
Zhao Jianfeng, 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.

Correspondence to: Zhao  Jianfeng, School of Economics and Management, Shanxi University, Taiyuan, China. Email: zhaojian@sxu.edu.cn

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.

Keywords