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wu xing zi chan hui ji chu li de jing ji hou guo ji fan si
Author(s): 
Pages: 95-101
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  无形资产限制性规定研发支出信息披露;
Abstract: 在现行会计准则下,企业的研究开发支出中有一部分不被确认为无形资产而进入资产负债表。通过对已有文献的回顾,从财务信息的价值相关性、资本市场的资源配置、无形资产投资的增长和企业市场价值等几个方面探寻内部产生的无形资产不在财务报表中确认的经济后果,并回顾近年来有关无形资产信息自愿披露的实证文献,得出结论:如果向投资者披露更多的无形资产信息,则可以在一定程度上缓解资源配置失当的问题。
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