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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/125167


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    題名: 創新效率對公司價值創造之影響-研發資本之角色
    The Impact of Innovation Efficiency on Firm Value-The Role of R&D Capital
    作者: 黃政仁
    Huang, Cheng-Jen
    貢獻者: 會計系
    關鍵詞: 創新效率; 公司價值; 研發資本  
    Innovation efficiency; firm value ; R&D capital
    日期: 2013-07
    上傳時間: 2019-08-13 11:57:06 (UTC+8)
    摘要: 創新要成功，不但需要公司對於創造的投入，更需要能產生有價值的創新產出。本研究以台灣電子產業為研究對象，探討創新效率對於公司價值之影響，並且進一步檢視公司累積的研發資本對於創新效率與公司價值之間關係之影響。實證研究結果顯示，創新效率對於企業價值的創造為重要的關鍵因素，而研發資本對於創新效率與企業價值之關係亦具有正向的調節效果。顯示公司在從事創新活動的過程中，應致力於研發資本的累積，並且應重視創新效率的提升，如此，創新的成果才能提昇公司的價值。
    Successful innovation requires not only the input of innovation, but also the output of valuable innovation. This study uses Taiwan`s electronics industry as the research object to explore the following two research purposes: First, the effect of innovation efficiency on firm value; Second, the moderating effect of R&D capital on the relationship between innovation efficiency and firm value. The results show that innovation efficiency plays an important role for creating corporate value. In addition, R&D capital has a significant positive effect on the relationship between innovation efficiency and firm value. Finally, the results show that companies should dedicate to the accumulation of R&D capital in the process of innovation activities, and should more pay attention to innovation efficiency to improve the value of the company.
    關聯: 東海管理評論, Vol.15, No.1, pp.69-91
    資料類型: article
    顯示於類別:[會計學系] 期刊論文

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