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资产专用性作为交易费用经济学的核心概念,对企业财务行为和财务决策具有深刻的影响。本文主要着眼于资产专用性对企业财务绩效、资本结构和会计稳健性的影响,对财务视角下资产专用性经济后果的相关研究文献进行回顾,并对相关文献进行总体评述。资产专用性作为企业创新的替代变量,通过结合我国创新驱动发展战略的实施,期望能够为后续研究提供参考。
Asset specificity as the core concept of transaction cost economics has a profound impact on corporate financial behavior and financial decisions. This paper mainly focuses on the impact of asset specificity on corporate financial performance, capital structure and accounting conservatism, reviews relevant research literature on asset-specific economic consequences from a financial perspective, and reviews the relevant literature in general. Asset specificity as an alternative variable of enterprise innovation, through the combination of China’s innovation-driven development strategy implementation, expectations can provide reference for follow-up research.