辽宁工程技术大学学报（社会科学版）2025，Vol.27Issue(2)：86-92,110,8.DOI:10.11955/j.issn.1008-391X.20250202
管理层讨论与分析积极语调对企业研发投入的影响:基于分析师预测准确度的中介效应分析
Impact of positive tone of MD&A on firm's R&D investment:analysis based on the mediating effect of analysts'forecasting accuracy
摘要
Abstract
In view of the impact of positive tone of MD&A on firm's R&D investment,A-share listed companies from 2011 to 2021 are taken as the research samples,and empirical research methods are used to analyze the relationship between positive tone of MD&A and analysts'forecasting accuracy and R&D investment.Research shows that the positive tone of MD&A is significantly positively correlated with R&D investment;analysts'forecasting accuracy is significantly positively correlated with R&D investment;analysts'forecasting accuracy plays a partial mediating role between positive tone of MD&A and R&D investment.The research conclusion provides reference for improving analysts'forecasting accuracy and optimizing R&D investment.关键词
MD&A积极语调/研发投入/分析师预测准确度/信号传递理论/盈余预测Key words
positive tone of MD&A/R&D investment/analysts'forecasting accuracy/signaling theory/earnings forecasting分类
经济学引用本文复制引用
任海芝,陈鹤雨..管理层讨论与分析积极语调对企业研发投入的影响:基于分析师预测准确度的中介效应分析[J].辽宁工程技术大学学报（社会科学版）,2025,27(2):86-92,110,8.基金项目
教育部人文社科规划基金项目(21YJAZH012) （21YJAZH012）
