企业无形资产与未来业绩相关性研究——基于中国资本市场的经验证据被引量：118

On the Correlation between Intangible Assets and Future Firm Performance: Empirical Evidences from China's Stock Market

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摘要本文采用实证研究方法,分析了我国上市公司中无形资产对企业经营业绩的贡献以及资本市场中上市公司披露的无形资产信息对投资者的有用性。研究结果表明,无形资产与企业未来的业绩有着显著的正向关系;无形资产信息具有价值相关性。 Based on empirical research approach, this article provides evidence on the contribution and value relevance of intangible assets. The main findings are as follows： intangible assets are significantly positively associated with future firm performance; and the information of intangible assets is value relevant.

作者王化成卢闯李春玲

机构地区中国人民大学商学院燕山大学经济管理学院

出处《中国软科学》 CSSCI 北大核心 2005年第10期120-124,共5页 China Soft Science

基金国家自然科学基金资助项目(70372065) 国家社会科学基金资助项目(03BJY019) 财政部重点课题资助项目中国人民大学"十五""211"工程项目

关键词无形资产企业业绩相关性 intangible assets firm performance correlation

分类号 F406.73 [经济管理—产业经济]

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