{"title":"企业研发对知识产权转化为无形资产的影响","authors":"","doi":"10.1016/j.frl.2024.106337","DOIUrl":null,"url":null,"abstract":"<div><div>This study explores how corporate R&D impacts the conversion of intellectual property into intangible assets. Analyzing data from 2009 to 2022 across 6,487 observations from Chinese A-share listed companies, regression models examine R&D's influence, with moderating variables considered. Results consistently show a significant positive correlation between R&D investment and innovation propensity (<em>p</em> < 0.001). The overhead rate positively moderates this relationship, while ownership balance and employee density negatively moderate it. These findings highlight the crucial role of R&D in fostering innovation and emphasize the impact of strategic resource allocation and organizational structures on innovative outcomes.</div></div>","PeriodicalId":12167,"journal":{"name":"Finance Research Letters","volume":null,"pages":null},"PeriodicalIF":7.4000,"publicationDate":"2024-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The impact of corporate R&D on the transformation of intellectual property into intangible assets\",\"authors\":\"\",\"doi\":\"10.1016/j.frl.2024.106337\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This study explores how corporate R&D impacts the conversion of intellectual property into intangible assets. Analyzing data from 2009 to 2022 across 6,487 observations from Chinese A-share listed companies, regression models examine R&D's influence, with moderating variables considered. Results consistently show a significant positive correlation between R&D investment and innovation propensity (<em>p</em> < 0.001). The overhead rate positively moderates this relationship, while ownership balance and employee density negatively moderate it. These findings highlight the crucial role of R&D in fostering innovation and emphasize the impact of strategic resource allocation and organizational structures on innovative outcomes.</div></div>\",\"PeriodicalId\":12167,\"journal\":{\"name\":\"Finance Research Letters\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":7.4000,\"publicationDate\":\"2024-10-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Finance Research Letters\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1544612324013667\",\"RegionNum\":2,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Finance Research Letters","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1544612324013667","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
摘要
本研究探讨了企业研发如何影响知识产权向无形资产的转化。通过分析 2009 年至 2022 年中国 A 股上市公司 6487 个观测值的数据，并考虑调节变量，建立回归模型来研究研发的影响。结果显示，研发投资与创新倾向之间存在显著的正相关性（p <0.001）。管理费率对这一关系起到正向调节作用，而所有权平衡和员工密度则对其起到负向调节作用。这些研究结果突出了研发在促进创新方面的关键作用，并强调了战略资源分配和组织结构对创新成果的影响。
The impact of corporate R&D on the transformation of intellectual property into intangible assets
This study explores how corporate R&D impacts the conversion of intellectual property into intangible assets. Analyzing data from 2009 to 2022 across 6,487 observations from Chinese A-share listed companies, regression models examine R&D's influence, with moderating variables considered. Results consistently show a significant positive correlation between R&D investment and innovation propensity (p < 0.001). The overhead rate positively moderates this relationship, while ownership balance and employee density negatively moderate it. These findings highlight the crucial role of R&D in fostering innovation and emphasize the impact of strategic resource allocation and organizational structures on innovative outcomes.
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