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我国葡萄酒企业知识产权信息披露的价值效应

Value Effect of Intellectual Property Information Disclosure in Chinese Wine Enterprises

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【作者】 仇敏王凯童俊

【Author】 QIU Min;WANG Kai;TONG Jun;College of Marxism, China Three Gorges University;School of Economics and Management, Hubei Engineering University;Department of Business Administration, Moutai College;

【通讯作者】 童俊;

【机构】 三峡大学马克思主义学院湖北工程学院经济与管理学院茅台学院工商管理学院

【摘要】 以我国上市葡萄酒企业为样本,基于信息不对称性理论探讨知识产权信息披露与品牌价值之间的关系。利用专家评分法,选取2014—2023年10家葡萄酒行业上市公司,对其年报披露文本展开量化分析。实证结果表明:企业知识产权信息披露水平与品牌价值呈显著正相关关系,即信息披露的水平越高,品牌价值就越大。基于此,本文从政府、市场监管和企业3个层面提出改进建议,旨在全面提升上市企业知识产权信息披露水平,促进行业健康发展。

【Abstract】 In this study, listed Chinese wine enterprises were selected as the research sample, and the relationship between intellectual property(IP) information disclosure and brand value was examined based on information asymmetry theory. Using an expert scoring method, annual report disclosure texts of 10 listed wine companies from 2014 to 2023 were quantitatively analyzed. The empirical results indicated that the level of corporate IP information disclosure was significantly and positively associated with brand value, meaning that higher disclosure levels correspond to greater brand value. Based on these findings, recommendations were proposed at the government, market regulatory, and enterprise levels to enhance the IP information disclosure practices of listed companies and to promote the healthy development of the wine industry.

【基金】 武汉城市圈制造业发展研究中心开放基金项目(WZ2025Y01)
  • 【分类号】F426.82;F204
  • 【下载频次】9
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