上市公司知识产权信息披露及其价值相关性研究

Information Disclosure of Intellectual Property and Its Value Correlation for Listed Companies

摘要:

财政部2018年7月颁发的《知识产权会计信息披露规定(征求意见稿)》将知识产权信息披露的规范化提上了日程。本文首先建立了知识产权信息披露指数来反映上市公司知识产权信息披露状况,并以信息技术业为例进行了实证分析。在此基础上,对知识产权信息披露指数的价值相关性进行了分析。实证研究表明：上市公司知识产权信息披露状况间存在较为明显的差异,信息披露状况对公司价值有显著性影响并呈现出正相关关系。

Abstract:

In July 2018, the Ministry of Finance issued the Regulations on the Disclosure of Intellectual Property Accounting Information (Consultation Draft), which put the standardization of intellectual property information disclosure on the agenda. This paper establishes the intellectual property information disclosure index to reflect the state of intellectual property information disclosure of listed companies, and makes an empirical analysis with the information technology industry as an example. On this basis, the value correlation of intellectual property information disclosure index is analyzed. Empirical research shows that there are obvious differences in the state of intellectual property information disclosure of listed companies, and the information disclosure status has a significant impact on company value and shows a positive correlation.