研发投入与企业绩效 // csmar_finance

数据集:CSMAR财务数据库

识别策略:firm and year fixed effects with financial controls

dependent variable · 因变量

roa · 总资产收益率 · continuous

core independent variables · 核心自变量 (2 个)

变量名标签类型
rd_intensity研发投入强度continuous
capex资本性支出continuous

controls · 控制变量 (8 个)

变量名标签类型
size公司规模continuous
lev资产负债率continuous
growth营收增长率continuous
cashflow经营现金流比率continuous
asset_turnover总资产周转率continuous
soe国有企业binary
ind行业代码categorical
year年份continuous