董事会结构特征产品市场竞争与研发投入会计学专业论文.docxVIP

万方数据 万方数据 Contents1 Contents 1 Introduction l 1．1 Research Background and Significance 1 1．1．1 Research Background ．．1 1．1．2 Research Significance ． ．． ． ． ． ． ． ． ． ． ． ． ． ． ． ．2 1．2 Research Thoughts and Research Methods． ． ． ． ． ． ． ． ． ．． ． ．3 1．2．1 ResearchThoughts 一3 1．2．2 Research Methods ．．4 1．3 Basic Framework ofthis Paper ．4 2 Domestic and Foreign Literature Review ． ． ． ． ． ． ． ． ． ． ．．6 2．1 Relationship between Board’S Cognitive Characteristics and RD Investment．． ． ． ．． ．． ． ． ． ． ． ． ． ． ． ． ． ． ． ． ． ．6 2．1．1 Relationship between Board members’Education and RD Investment ．．6 2．1．2 Relationship between Board members’Age and RD Investment ．．6 2．1．3 Relationship between the Proportion of Female Board Directors in Board and】；战D Investment ．．7 2．2 Relationship between Board’S Behavioral Characteristics and RD Investment 7 2．2．1 Relationship between Board Size and RD Investment 7 2．2．2 Relationship between Board’S Shareholding Proportion and RD Investment ． ． ．． ． ． ． ．． ． ． ． ． ． ． ． ． ． ．． ． ． ．8 2．3 Relationship between Product Market Competition and RD Investment 9 2．4 Literature Review ．9 3 The Concept and Theoretical Basis of the Characteristics of Board Structure， Product Market Competition and RD Investment ．1 1 3．1 The Concept of the Characteristics of Board S仇lCture．Product Market Competition and RD Investment ．．1 1 3．1．1 Concept ofBoard’Stll尬ture 11 3．1．2 Concept ofRD Investment ．．12 3．1．3 Concept ofProduct Market Competition ．13 3．2，nle Theoretical Basis of the Characteristics of Board Structure．Product Market Competition and RD Investment ．．14 3．2．1 Principal-agent Theory ．．14 IIl 万方数据 万方数据 3．2．2 3．2．2 Resource Dependence Theory 15 3．2．3 Upper Echelons Theory ．1 5 4 Theoretical Analysis and Research Hypothesis ．17 4．1 Board Cognitive Characteristics influence RD Investment ．17 4．1．1 Characteristics of Board members’Education influence RD Investment 17 4．1．2 Characteristics of Board members’Age influence RD Investmen