摘要
文章以我国沪市发行的A股上市公司作为研究对象,以2007—2011年为研究时间序列,研究分析了上市公司不同行业无形资产及不同无形资产类别对公司的影响。研究结果表明,无形资产具有明显的行业特征,并因无形资产内部结构不同,对公司的影响和效用会不同。
This paper selects listed companies of Shanghai Stock Exchange from 2007 to 2011. The findings show that different industries and different kinds of intangible assets exert different influences on the company. Research results show that, the intangible assets have apparent industry characteristics; the intangible assets of the same industry, because of the different categories, their impact on the company will be different, and so is the effect.
出处
《商业经济与管理》
CSSCI
北大核心
2012年第11期91-96,共6页
Journal of Business Economics
关键词
上市公司
无形资产
结构
行业特征
listed companies
intangible assets
internal structure
industry characteristics
