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    연구개발지출의 미래경제적효익 불확실성 결정요인 = Determinants for the Uncertainty Future Economic Benefits of the Research and Development Expenditures

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    https://www.riss.kr/link?id=T13256214

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    다국어 초록 (Multilingual Abstract) kakao i 다국어 번역

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    한국어
    A comparison research on uncertainty of future economic benefits of R&D is for rational decision making on limited resources. Nevertheless, preceding researches have reported different results, and the causes have not been clarified yet. Thus, as the R&D uncertainty causes have been shown to have more unknown aspects, uncertainty for R&D is spreading as vague anxiety.
    Hence, this study performed an empirical analysis based on research models of Kothari et al. (2002) and Ha Seoktae and Cho Seongpyo (2012), and the time-series data of individual firms of Choi Jongseo (2009) to grasp the essence of uncertainty of future economic benefits of R&D, which is the concern that R&D researches have had for a long time. The purpose of this study is to find out determinants of uncertainty of future economic benefits of R&D, through the analysis.
    As a result of the study, uncertainty of future economic benefits of R&D turned out to be more marginal than expected. Firms that R&D had positive or negative relationships with uncertainty of future economic benefits accounted for only approx. 10%, and those that capital expenditures were positively or negatively associated with uncertainty of future economic benefits accounted for 8.8%. Thus, it was found that the essence of uncertainty of future economic benefits of R&D is uncertainty attributes of individual firms. In addition, it was revealed that determinants of uncertainty of future economic benefits of R&D are the level of uncertainly, fluctuation width of R&D, and characteristics (high leverage; low capital rate, cash flow, and profitability; or high R&D intensity and small firm size) of individual firms. The additional analysis that verified robust of this study also did not have any qualitative difference from the analysis results according to characteristics of individual firms.
    First, as a result of measuring uncertainty of future economic benefits of R&D, while firms that had a positive (+) attribute accounted for 53.8%, those that had a negative one accounted for 46.3%, and as a result of measuring that of capital expenditures, 56.3% and 43.8% of the firms turned out to have positive and negative attributes, respectively.
    Second, firms that R&D was positively related with uncertainty of future economic benefits had high uncertainty of future economic benefits of R&D, and those that capital expenditures were positively related with uncertainty of future economic benefits had high uncertainty of future economic benefits of capital expenditures. However, while firms that R&D was negatively related with uncertainty of future economic benefits had high uncertainty of future economic benefits of capital expenditures, those that capital expenditures were negatively related with uncertainty of future economic benefits had high uncertainty of future economic benefits of R&D. Thus, uncertainty of R&D and capital expenditures varied with attributes of individual firms.
    Third, for differences depending on technology intensity, uncertainty of R&D was high in High-tech and that of capital expenditures was high in Low-tech, and for differences depending on characteristics of individual firms, uncertainty of future economic benefits of R&D and capital expenditures showed differences in both High-tech and Low-tech.
    Fourth, as uncertainty was higher, the effect of R&D on firm value turned out to be lower.
    Fifth, the effect of R&D on firm value varied with characteristics of individual firms.
    This study has differences from preceding researches as follows.
    First, while preceding researches performed cross-sectional analyses by assuming that sample groups were homogeneous, this study conducted a time-series analysis focusing on characteristics of individual firms.
    Second, this study, considering characteristics of individual firms, approached the R&D uncertainty essence by dividing uncertainty of future economic benefits to both positive and negative attributes.
    Third, it found determinants of uncertainty of future economic benefits by examining the relationship between R&D and firm value through a cross-sectional analysis based on results of the time-series analysis of individual firms.
    Fourth, while preceding researches used uncertainty of capital expenditures as a benchmark, this study independently examined both R&D uncertainty and capital expenditures uncertainty so that it can provide bases for various types of future researches.
    The purpose of this study is to find out uncertainty determinants by approaching the essence of uncertainty of future economic benefits of R&D. Through this, it can help in understanding uncertainty by providing correct information to relieve vague anxiety for R&D uncertainty, and contribute to attracting investments in researches by improving usefulness of accounting information.
    Moreover, this study, as one of the researches on R&D uncertainty which is the concern that accounting and economics have had for a long time, suggests determinants needed for the nation and firms to discern and respond to uncertainty in the stage of decision making on investing in tangible and intangible assets.
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    A comparison research on uncertainty of future economic benefits of R&D is for rational decision making on limited resources. Nevertheless, preceding researches have reported different results, and the causes have not been clarified yet. Thus, as the ...

    A comparison research on uncertainty of future economic benefits of R&D is for rational decision making on limited resources. Nevertheless, preceding researches have reported different results, and the causes have not been clarified yet. Thus, as the R&D uncertainty causes have been shown to have more unknown aspects, uncertainty for R&D is spreading as vague anxiety.
    Hence, this study performed an empirical analysis based on research models of Kothari et al. (2002) and Ha Seoktae and Cho Seongpyo (2012), and the time-series data of individual firms of Choi Jongseo (2009) to grasp the essence of uncertainty of future economic benefits of R&D, which is the concern that R&D researches have had for a long time. The purpose of this study is to find out determinants of uncertainty of future economic benefits of R&D, through the analysis.
    As a result of the study, uncertainty of future economic benefits of R&D turned out to be more marginal than expected. Firms that R&D had positive or negative relationships with uncertainty of future economic benefits accounted for only approx. 10%, and those that capital expenditures were positively or negatively associated with uncertainty of future economic benefits accounted for 8.8%. Thus, it was found that the essence of uncertainty of future economic benefits of R&D is uncertainty attributes of individual firms. In addition, it was revealed that determinants of uncertainty of future economic benefits of R&D are the level of uncertainly, fluctuation width of R&D, and characteristics (high leverage; low capital rate, cash flow, and profitability; or high R&D intensity and small firm size) of individual firms. The additional analysis that verified robust of this study also did not have any qualitative difference from the analysis results according to characteristics of individual firms.
    First, as a result of measuring uncertainty of future economic benefits of R&D, while firms that had a positive (+) attribute accounted for 53.8%, those that had a negative one accounted for 46.3%, and as a result of measuring that of capital expenditures, 56.3% and 43.8% of the firms turned out to have positive and negative attributes, respectively.
    Second, firms that R&D was positively related with uncertainty of future economic benefits had high uncertainty of future economic benefits of R&D, and those that capital expenditures were positively related with uncertainty of future economic benefits had high uncertainty of future economic benefits of capital expenditures. However, while firms that R&D was negatively related with uncertainty of future economic benefits had high uncertainty of future economic benefits of capital expenditures, those that capital expenditures were negatively related with uncertainty of future economic benefits had high uncertainty of future economic benefits of R&D. Thus, uncertainty of R&D and capital expenditures varied with attributes of individual firms.
    Third, for differences depending on technology intensity, uncertainty of R&D was high in High-tech and that of capital expenditures was high in Low-tech, and for differences depending on characteristics of individual firms, uncertainty of future economic benefits of R&D and capital expenditures showed differences in both High-tech and Low-tech.
    Fourth, as uncertainty was higher, the effect of R&D on firm value turned out to be lower.
    Fifth, the effect of R&D on firm value varied with characteristics of individual firms.
    This study has differences from preceding researches as follows.
    First, while preceding researches performed cross-sectional analyses by assuming that sample groups were homogeneous, this study conducted a time-series analysis focusing on characteristics of individual firms.
    Second, this study, considering characteristics of individual firms, approached the R&D uncertainty essence by dividing uncertainty of future economic benefits to both positive and negative attributes.
    Third, it found determinants of uncertainty of future economic benefits by examining the relationship between R&D and firm value through a cross-sectional analysis based on results of the time-series analysis of individual firms.
    Fourth, while preceding researches used uncertainty of capital expenditures as a benchmark, this study independently examined both R&D uncertainty and capital expenditures uncertainty so that it can provide bases for various types of future researches.
    The purpose of this study is to find out uncertainty determinants by approaching the essence of uncertainty of future economic benefits of R&D. Through this, it can help in understanding uncertainty by providing correct information to relieve vague anxiety for R&D uncertainty, and contribute to attracting investments in researches by improving usefulness of accounting information.
    Moreover, this study, as one of the researches on R&D uncertainty which is the concern that accounting and economics have had for a long time, suggests determinants needed for the nation and firms to discern and respond to uncertainty in the stage of decision making on investing in tangible and intangible assets.

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    목차 (Table of Contents)

    • I. 서 론 1
    • 1.1 연구의 배경 및 목적 1
    • 1.2 연구의 방법 및 구성 4
    • II. 이론적 배경 5
    • I. 서 론 1
    • 1.1 연구의 배경 및 목적 1
    • 1.2 연구의 방법 및 구성 4
    • II. 이론적 배경 5
    • 2.1 연구개발지출 관련 회계기준 검토 5
    • 2.2 연구개발지출 불확실성에 관한 연구 6
    • 2.2.1 연구개발지출의 미래경제적효익 불확실성 8
    • 2.2.2 연구개발지출의 시스템적 관점과 불확실성 10
    • 2.3 연구개발지출의 미래이익관련성 선행연구 13
    • 2.3.1 연구개발지출의 기업이익 관련성 연구 15
    • 2.3.2 연구개발지출의 미래이익변동성 연구 18
    • 2.4 연구개발지출의 시계열자료에 대한 연구 22
    • 2.4.1 자기상관 검증 23
    • 2.4.2 시계열자료의 디플레이터 23
    • III. 연구가설 및 모형설정 25
    • 3.1 연구가설의 설정 25
    • 3.1.1 연구개발지출 및 유형자산지출의 미래경제적효익 불확실성 25
    • 3.1.1.1 연구개발지출의 미래경제적효익 불확실성 25
    • 3.1.1.2 유형자산지출의 미래경제적효익 불확실성 29
    • 3.1.2 연구개발지출 및 유형자산지출의 미래경제적효익 불확실성 비교 29
    • 3.1.3 산업의 기술집약 정도와 개별기업의 특성에 따른 연구개발지출 및 유형자산지출의 미래경제적효익 불확실성 비교 31
    • 3.1.3.1 산업의 기술집약 정도에 따른 미래경제적효익 불확실성 31
    • 3.1.3.2 개별기업의 특성에 따른 미래경제적효익 불확실성 33
    • 3.1.4 연구개발지출의 기업가치 관련성 34
    • 3.1.4.1 미래경제적효익 불확실성 정도에 따른 연구개발지출의 기업가치 관련성 35
    • 3.1.4.2 개별기업의 특성에 따른 연구개발지출의 기업가치 관련성 36
    • 3.2 연구모형의 설정 및 변수의 조작적 정의 40
    • 3.2.1 연구개발지출 불확실성 모형 41
    • 3.2.2 연구개발지출 불확실성과 기업가치 관련성 모형 42
    • 3.2.3 변수의 조작적 정의 43
    • 3.2.3.1 결과변수 44
    • 3.2.3.1.1 미래 경제적 효익 변동성 44
    • 3.2.3.1.2 기업가치 46
    • 3.2.3.2 설명변수 46
    • 3.2.3.2.1 연구개발지출 46
    • 3.2.3.2.2 유형자산지출 48
    • 3.2.3.2.3 시장가치 49
    • 3.2.3.2.4 부채비율 50
    • 3.2.3.2.5 자본비율 51
    • 3.2.3.2.6 보고된 회계이익 51
    • 3.2.3.2.7 수익성 비율 51
    • 3.2.3.2.8 영업활동 현금흐름 52
    • 3.2.3.2.9 연구개발지출 집약도 52
    • IV. 실증분석 결과 54
    • 4.1 표본의 선정 54
    • 4.2 기술통계량 및 상관관계분석 58
    • 4.2.1 기술통계량분석 58
    • 4.2.2 상관관계분석 61
    • 4.3 회귀분석 결과 64
    • 4.3.1 연구개발지출 및 유형자산지출의 미래경제적효익 불확실성 측정 71
    • 4.3.1.1 연구개발지출의 미래경제적효익 불확실성 측정 71
    • 4.3.1.2 유형자산지출의 미래경제적효익 불확실성 측정 74
    • 4.3.2 연구개발지출 및 유형자산지출의 미래경제적효익 불확실성 비교 75
    • 4.3.3 산업의 기술집약 정도와 개별기업 특성에 따른 비교 78
    • 4.3.3.1 산업의 기술집약 정도에 따른 미래경제적효익 불확실성 비교 78
    • 4.3.3.2 산업별 개별기업의 특성에 따른 미래경제적효익 불확실성 비교 82
    • 4.3.4 연구개발지출의 미래경제적효익 불확실성 정도에 따른 기업가치 관련성 84
    • 4.3.5 개별기업의 특성에 따른 연구개발지출의 기업가치 관련성 90
    • 4.3.5.1 개별기업의 재무적 특성에 따른 연구개발지출의 기업가치 관련성 91
    • 4.3.5.2 개별기업의 비재무적 특성에 따른 연구개발지출의 기업가치 관련성 96
    • 4.4 추가분석 103
    • 4.4.1 수준변수를 이용한 연구개발지출의 미래경제적효익 불확실성 103
    • 4.4.2 회계기준 개정에 따른 미래경제적효익 불확실성 비교 105
    • 4.4.3 산업의 기술집약도에 따른 연구개발지출과 기업가치 관련성 108
    • 4.4.4 표본기업의 확대를 통한 연구개발지출의 미래경제적효익 불확실성 정도 비교 112
    • V. 결 론 115
    • 참고문헌 118
    • Abstract 126
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    참고문헌 (Reference)

    1. Advertising, Wells, S.Morriaty, , 1992

    2. Unseen Wealth, Wallman, Blair, , 2001

    3. Measuring Research, Brown M G, R A Svenson, , 1998

    4. What Value Analysts?, T.Sougiannis, Amir E, B Lev, , 1999

    5. Capital Structure Puzzle, Myers S, , 1984

    6. 중소기업 기술통계 조사, 중소기업청, , 2009

    7. Excess returns to R&D-intensive firms, Robert, Thompson Ⅱ, Chambers, , 2002

    8. R&D expenditures and CEO compensation, Cheng, R&D Expenditures and CEO Compensation, , 2004

    9. The Market Valuation of R&D Expenditures, Zarowin P, Lev, , 1998

    10. The Financing of Research and Development, Hall, , 2002

    1. Advertising, Wells, S.Morriaty, , 1992

    2. Unseen Wealth, Wallman, Blair, , 2001

    3. Measuring Research, Brown M G, R A Svenson, , 1998

    4. What Value Analysts?, T.Sougiannis, Amir E, B Lev, , 1999

    5. Capital Structure Puzzle, Myers S, , 1984

    6. 중소기업 기술통계 조사, 중소기업청, , 2009

    7. Excess returns to R&D-intensive firms, Robert, Thompson Ⅱ, Chambers, , 2002

    8. R&D expenditures and CEO compensation, Cheng, R&D Expenditures and CEO Compensation, , 2004

    9. The Market Valuation of R&D Expenditures, Zarowin P, Lev, , 1998

    10. The Financing of Research and Development, Hall, , 2002

    11. The Accounting Based Valuation of CorporateR&D, Sougiannis.T, The Accounting based valuation of Corporate R&D, , 1994

    12. The Economic value of the R&D Intangible Asset, J Livnat, M Garcia-Ayuso, Ballester M, , 2003

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