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首页> 外文期刊>Economics of innovation and new technology >FINANCING R&D IN MATURE COMPANIES: AN EMPIRICAL ANALYSIS
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FINANCING R&D IN MATURE COMPANIES: AN EMPIRICAL ANALYSIS

机译：成熟公司的融资研发：实证分析

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We study financing patterns of publicly traded R&D-intensive manufacturing firms in Israel. We further characterize R&D-intensive firms by size, physical capital intensity, and whether they issued stocks in the United States, asking whether these features are associated with particular financing patterns. To address these issues, we present, for the first time, adjusted flow of funds charts that treat R&D expenses as a capital outlay (rather than an operating cost that reduces profits, as standard accounting principles prescribe). We also address the question of how R&D inputs should be measured ― using R&D expenses or R&D personnel. We construct both expenditure-and personnel-based R&D measures for each firm in our sample, and investigate to what extent these measures are mutually consistent.
机译：我们研究了以色列公开研发密集型制造公司的融资模式。我们进一步通过规模，有形资本强度以及它们是否在美国发行股票来表征研发密集型公司，并询问这些特征是否与特定的融资模式有关。为了解决这些问题，我们首次展示了调整后的资金流向图，将研发支出视为资本支出（而不是按照标准会计准则规定，将运营成本降低为利润）。我们还解决了如何使用研发费用或研发人员来衡量研发投入的问题。我们为样本中的每个公司构建了基于支出和人员的R＆D措施，并研究了这些措施在多大程度上相互一致。

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