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R&D活动是企业生存与发展的基础,规范披露R&D信息不仅有利于投资者,也有利于企业本身。本文将探讨我国上市公司R&D信息披露的现状,R&D信息披露对股票价格、公司业绩的影响,通过系统的文献梳理,发现在新准则实施后,R&D信息披露情况得到了改善,但仍然存在披露形式不规范,内容不完整等问题。
R & D activities are the basis for the survival and development of enterprises. Regulating the disclosure of R & D information is not only beneficial to investors but also to the enterprises themselves. This article will discuss the status quo of R & D information disclosure and the impact of R & D information disclosure on stock prices and company performance in our country. Through the systematic literature review, we find that after the implementation of the new standard, R & D information disclosure has been improved, but there are still some forms of disclosure Non-standard, incomplete content and other issues.