Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/133936
|
| Title: | 外人投資結構對地主國廠商經營績效的影響：以陸資在臺投資為例
The effects of foreign ownership on firm performance: an empirical analysis of China-owned enterprises in Taiwan |
| Authors: | 盧蕙如
Lu, Huei-Ru |
| Contributors: | 翁永和
盧蕙如
Lu, Huei-Ru |
| Keywords: | 股權結構
經營績效
投資
陸資企業
Ownership structure
Performance
Investment
China-owned enterprises |
| Date: | 2020 |
| Issue Date: | 2021-02-01 14:21:05 (UTC+8) |
| Abstract: | 本研究之研究對象係為2013年在臺投資的中國資本企業，根據Dunning（1980）折衷理論的「所有權優勢」、「內部化優勢」及「區位優勢」三大構面，並透過Probit Model的實證，找出影響企業經營績效的重要因素。另加入調節變數「股權結構」進行實證分析，探究在不同股權結構的情況下，各項變數對於廠商勞動生產力表現的影響。
本研究實證結果顯示，資本密集度、銷售市場、市場動機、員工平均薪資及資產特殊性等5項變數為陸資企業來臺投資經營績效之決定因素。其次，加入股權結構作為調節變數後，實證結果證實營運管理成為影響陸資經營績效之重要因素。意味著當企業借重臺灣的營運管理經驗，採取合資的模式進入我國市場時，大幅提高陸資企業在臺灣的市場競爭力，其經營績效為高勞動生產力的機率高於獨資企業。
The objective of this paper is to identify the key factors that influence business performance, and analyze 2013 China-owned enterprises in Taiwan. Based on Dunning`s eclectic paradigm starting in 1980, we classify factors to the ownership advantage, internalization advantage and location advantage. The paper uses the probit model to determine the positive performance of the key variable effect enterprise. In addition, add a mediating variable ownership structure to discuss within a different ownership structure the effect of the variable on the company`s performance.
The results of the statistical analyses show that capital intensity, export market, market motives, the average wage and asset specificity are five key variables effect of China-owned enterprises performance in Taiwan. Given the variable ownership structure of the mediator, the management of operations is a crucial factor that influences the performance of the business. This means that when companies owned by China take the experience of managing Taiwan`s operations and build with a joint venture would enhance competitiveness in the Taiwanese market. In addition, these businesses have a higher percentage with higher labour productivity than wholly-owned subsidiaries. |
| Reference: | 中文部分
王明懿（2010），「對外直接投資進入模式選擇」，《會計師季刊》，56-65。
王健全與陳厚銘（2000），「政府獎勵措施對廠商績效之影響－LISRE分析方法之應用」，《臺大管理論叢》，10（2），71-96。
王毓茹（2013），《陸資來台投資政策研究》，國立政治大學東亞研究所碩士論文。
史惠慈與陳澤嘉（2017），「臺灣在陸資國際投資佈局中的角色」，《經濟前瞻》，170，111-118。
朱珊瑩與陳姿蓉（2012），「國際參進模式與經營績效」，《中原企管評論》，10（1），51-72。
李文瑞（2000），「廠商特性對台商海外投資之股權結構的影響」，《管理學報》，17（2），321-342。
李文瑞、曹為忠與陳旭銘（2001），「台商赴大陸投資進入模式影響因素之研究－中小企業之實證分析」，《中山管理評論》，9(1)，61-86
李文瑞、陳淑華與李宗原（2005），「服務業廠商海外市場進入模式之研究－台商赴大陸投資實證」，《經濟情勢暨評論》，10（4），78-96。
李文瑞、陳世傑、曹為忠、陳律睿與楊靜怡（2010），「地主國特性、CEO特質及策略導向對台商大陸市場進入模式與經營績效之影響」，《北商學報》，18，1-15。
李東杰、何怡蓁與陳婉惠（2017），「台灣上市櫃紡織公司在ECFA實施後之績效分析」，《南臺學報社會科學類》，2（1），1-24。
李青樺（2013），《公司治理、公司經營績效與機構投資人持股之研究》，國立高雄應用科技大學財富稅務管理研究所在職專班碩士論文。
吳重禮與尤淑儀（2002），「大陸市場對於外人來台直接投資的影響評估」，《中國大陸研究》，45（1），63-80。
吳靜宜（2014），《產業創新條例帶來租稅公平》，國立中興大學高階經理人在職專班碩士論文。
周齊武與Shields, M. D.（1994），「科技改變、競爭、組織規模對管理會計組成問題之影響：以美國製造業公司為證」，《會計評論》，28，103-128。
林佳慧（2008），《高等教育就業養成與第一份薪資之關聯性：符合人力資本論或篩選理論？》，國立交通大學經營管理研究所碩士論文。
林瑞山（2008），「臺灣工業部門之平均薪資對勞動生產力之影響與預測」，《多國籍企業管理評論》，2（1），187-213。
林靜儀（2004），「台灣地區製造業市場集中度、廣告密集度與利潤率關係之探討」，《台灣管理學刊》，4（2），203-224。
洪于婷與何啟銘（2007），「國際化、集團效果、所有權結構與績效關係之研究－以台灣上市之多國籍企業為例」，《2007全球化暨國際企業研討會》。
柯勝揮與陳瑞呈（2019），「企業國際化與廠商優勢對經營績效影響之探討兼論經營能力之干擾－以臺灣電子業為例，《北商學報》，36，95-120。
高子荃、方世杰與林楚雄（2006），「技術取得模式與經營績效之實證研究：考慮廠商的決策影響」，《科技管理學刊》，11（4），121-156。
高長與陳威如（1998），「台商赴大陸投資所有權進入模式決定因素分析」，《管理學報》，15（3），393-418。
高玲惠（2016），「陸資在臺投資經營績效的影響因素」，國立政治大學行政管理碩士學程碩士論文。
康信鴻與邱麗娟（1997），「影響國際投資進入模式之實證研究：以台灣石化產業為例」，《管理評論》，16（2），139-180。
張火燦（1996），「薪酬的相關理論及其模式」，《人事管理》，33（2）。
徐瑋瑄（2007），《台商赴大陸投資時機與績效之關係》，國立臺灣大學經濟學研究所碩士論文。
馬維揚（1995），「我國高科技產業發展之績效評估－以科學工業園區為例」，《臺北銀行月刊》，26（2），29-41。
郭建中、王國臣（2013），「中國大陸對外投資的動機與差異化戰略分析」，《中國大陸研究》，56（4），97-129。
張籃云（2010），《台灣集團企業家族控股、公司治理與國際化之攸關性研究》，東海大學國際貿易研究所碩士論文。
陳依辰（2016），《陸資來臺投資時間點選擇的影響因素》，國立政治大學行政管理碩士學程碩士論文。
陳欣宜（2018），《陸資在臺投資經營績效的決定因素：進入模式所扮演的角色》，國立政治大學行政管理碩士學程碩士論文。
陳怡靖（2009），「台灣地區公／私立幼稚園教職取得之研究：人力資本、文化資本、社會資本之檢驗」，《教育與社會研究》，17，79-110。
陳惠雪（1990），《外人投資、經濟發展與租稅獎勵效果－臺灣之實證分析》，國立政治大學財政研究所碩士論文。
陳瑞呈（2015），《台灣中小企業國際化對經營績效影響之探討》，中國文化大學國際企業管理學系碩士論文。
陳維宏（2012），《家族企業、股權結構與國際化對獨立董事設置之影響》，國立屏東商業技術學院經營管理研究所碩士論文。
陳德昇（2004），「臺商大陸投資經濟意涵與策略布局取向」，《展望及探索》，2（9）。
溫芳宜與劉孟俊（2012），「中國對外投資與陸資來台」，《經濟前瞻》，140，11-16。
溫芳宜（2014），「陸資來台與外資來台投資之政策差異探討」，《經濟前瞻》，154，52-56。
詹媖珺（2015），《臺灣租稅誘因吸引投資效果之實證分析》，國立政治大學行政管理碩士學程碩士論文。
詹達穎與林政賢（2004），「台灣半導體產業經營效率之研究－資料包絡分析法之應用，《立德學報》，2（1），9-29。
葉銀華、邱顯比（1996），「資本結構、股權結構與公司價值關聯性之實證研究：代理成本理論」,《臺大管理論叢》，7（2），57-89。
趙永祥、李在橋與潘啟華（2012），「中國大陸投資進入模式與績效關聯性之研究」，《華人經濟研究》，10（2），43-57。
趙郁文（2000），《國際企業管理：系統化理論與分析》，台北，華泰文化。
廖益均（2017），「四種股權結構與公司治理及投資決策的關係 」，《貨幣觀測與信用評等》，123，45-55。
廖偉程（2013），《會計師事務所經營績效與人力資本綜合指標之關聯性研究》，國立雲林科技大學會計系碩士論文。
劉乙儀（2014），《影響台灣銀行國際化與績效因素之研究》，國立政治大學企業管理研究所碩士論文。
鄭雅丰與陳新轉（2011），「能力概念及其教育意義之探討」，《教育研究與發展期刊》，7（2），27-55。
蔡欣萍與潘偉華（2018），「國家助力還是趁勢而起？中國企業國際化績效之研究」，《商略學報》，10（3），185-202。
鍾振文（2003），《薪酬滿足知覺、薪酬設計原則對於員工工作態度與績效之影響》，國立中央大學人力資源管理研究所碩士論文。
魏文欽、劉佩佳與謝林芳羽（2011），「租稅優惠對政府與高科技產業影響之研究」，《中華理論結構模式LISREL學會》，4（1），29-48。
鄺芃蒨（2004），《對外投資、出口與集團企業所扮演之角色》，元智大學國際企業研究所碩士論文。
顏怡音與孫嘉鴻（2014），「智慧資本如何中介台商赴大陸投資與經營績效之關聯：S型曲線之實證，《當代會計》，15（1），93-138。
譚大純、陳正男（2006），「地主國產業群聚、進入地主國動機對進入模式選擇及經營績效影響之研究：以我國赴歐投資廠商為對象之實證研究」，《中山管理評論》，14（1），193-227。
蘇佳慧（2008），《家族所有權、董事會與國際化關係之研究》，國立中央大學企業管理研究所碩士論文。
蘇偉哲、游雅婷與楊志海（2013），「廠商聚集與生產力－臺灣紡織產業的實證研究」，《臺灣經濟預測與政策》，44（1），133-160。
英文部分
Agarwal, S., and S. Ramaswami (1992), “Choice of Foreign Market Entry Mode: Impact of Ownership, Location and Internalization Factors,” Journal of International Business Studies, 23(1), 1-27.
Agrawal, A. and G. Mandelker (1990), “Large Shareholders and the Monitoring of Managers: The Case of Antitakeover Charter Amendments,” Journal of Financial and Quantitative Analysis, 25(2), 143-161.
Anderson, E. and H. Gatignon (1986), “Modes of Foreign Entry: A Transaction Cost Analysis and Propositions,” Journal of International Business Studies, 17(3), 1-26.
Barney, J. B. (1991), “Firm Resources and Sustained Competitive Advantage,” Journal of Management, 17(1), 99-120.
Becker, G. (1964), Human Capital : A Theoretical and Empirical Analysis with Special Reference to Education, New York: Columbia University Press.
Berle, A. and G. Means (1932), The Modern Corporation and Private Property, New York: Macmillan.
Brouthers, K. D., L. E. Brouthers and S. Werner (2008), “Resource-Based Advantages in an International Context,” Journal of Management, 34(2), 189-217.
Brouthers, K. D. (2002), “Institutional, Cultural and Transaction Cost Influences on Entry Mode Choice and Performance,” Journal of International Business Studies, 33(2), 203-221.
Caves, R. (1996), Multinational Enterprise and Economic Analysis, 2nd ed., New York: Cambridge University Press.
Cavusgil, S.T. (1980), “On the Internationalization Process of Firms,” European Research, 8(4), 273-281.
Chakrabarti, A. (2001), “The Determinants of Foreign Direct Investments: Sensitivity Analyses of Cross-Country Regressions,” Kyklos, 54(1), 89-114.
Chakravarthy, B. S. (1986), “Measuring strategic performance,” Strategic Management Journal, 7(5), 437-458.
Chang, Ching-Huei and Peter W. H. Cheng (1992), “Tax Policy and Foreign Direct Investment in Taiwan,” The Political Economy of Tax Reform, Chicago: University of Chicago Press, 315-338.
Chen, S., and J. Hennart (2002), “Japanese Investors’ Choice of Joint Ventures Versus Wholly-owned Subsidiaries in the US: The Role of Market Barriers and Firm Capabilities,” Journal of International Business Studies, 33(1), 1-18.
Chen, H. and M. Hu (2002), “An Analysis of Determinants of Entry Mode and its Impact on Performance,” International Business Review, 11(2), 193-210.
Chung, H. and P. Enderwick (2001), “An Investigation of Market Entry Strategy Selection: Exporting vs Foreign Direct Investment Modes—A Home-host Country Scenario,” Asia Pacific Journal of Management, 18(4), 443-460.
Collins, J. M. (1990), “A Market Performance Comparison of U.S. Firms Active in Domestic, Developed and Developing Countries,” Journal of International Business Studies, 21(2), 271-287.
Contractor, F. and S. Kundu (1998), “Modal Choice in a World of Alliances: Analyzing Organizational Forms in the International Hotel Sector,” Journal of International Business Studies, 29(2), 325-356.
Daniels, J., and J. Bracker (1989), “Profit Performance: Do Foreign Operations Make a Difference?” Management International Review, 29(1), 46-56.
Davis, J. H., F. D. Schoorman and L. Donaldson (1997), “Toward a Stewardship Theory of Management,” Academy of Management Review, 22(1), 20-47.
Delios, A. and P. Beamish (1999), “Geographic Scope, Product Diversification, and the Corporate Performance of Japanese Firms,” Strategic Management Journal, 20(8), 711-727.
Delios, A. and P. Beamish (2001), “Survival and Profitability: The Roles of Experience and Intangible Assets in Foreign Subsidiary Performance,” Academy of Management Journal, 44(5), 1028-1038.
Demsetz, H. and K. Lehn (1985), “The Structure of Corporate Ownership: Causes and Consequences,” The Journal of Political Economy, 93(6), 1155-1177.
Dierickx, I. and K. Cool (1989), “Asset Stock Accumulation and Sustainability of Competitive Advantage,” Management Science, 35(12), 1504-1511.
Dunning, J. (1973), “The Determinants of International Production,” Oxford Economic Papers, 25(3), 289-336.
Dunning, J. (1980), “Toward an Eclectic Theory of International Production: Some Empirical Tests,” Journal of International Business Studies, 11(1), 9-31.
Dunning, J. and S. Lundan (2008), Multinational Enterprises and the Global Economy, 2nd ed., Cheltenham: Edward Elgar.
Dyer, L. and T. Reeves (1995), “Human Resource Strategies and Firm Performance: What Do We Know and Where Do We Need to Go?” International Journal of Human Resource Management, 6(3), 656-670.
Dzinkowski, R. (2000), “The Measurement and Management of Intellectual Capital: An Introduction,” Management Accounting, 78(2), 32-36.
Errunza, V. R. and L. W. Senbet (1984), “International Corporate Diversification, Market Valuation, and Size‐Adjusted Evidence,” Journal of Finance, 39(3), 727-743.
Sanchez-Peinado, E., J. Pla-Barber and L. Hébert (2007), “Strategic Variables That Influence Entry Mode Choice in Service Firms,” Journal of International Marketing, 15(1), 67-91.
Fama, E. F. (1980), “Agency Problems and the Theory of Firm,” Journal of Political Economics, 88(1), 288-307.
Gaba, V., Y. Pan and G. Ungson (2002), “Timing of Entry in International Market: An Empirical Study of U.S. Fortune 500 Firms in China,” Journal of International Business Studies, 33(1), 39-55.
Geringer, J. and L. Hebert (1991), “Measuring Performance of International Joint Ventures,” Journal of International Business Studies, 22(2), 249-263.
Geringer, J., P. Beamish, and R. Dacosta (1989), “Diversification Strategy and Internationalization: Implications for MNE Performance,” Strategic Management Journal, 10(2), 109-119.
Geringer, J., S. Tallman and D. Olsen (2000), “Product and International Diversification among Japanese Multinational Firms,” Strategic Management Journal, 21(1), 51-80.
Gleason, K., C. Lee, and I. Mathur (2002), “Dimensions of International Expansions by US Firms to China: Wealth Effects, Mode Selection, and Firm-Specific Factors,” International Review of Economics and Finance, 11(2), 139-154.
Gomes, L. and K. Ramaswamy (1999), “An Empirical Examination of the Form of the Relationship between Multinationality and Performance,” Journal of International Business Studies, 30(1), 173-187.
Grant, R.M. (1987), “Multinationality and Performance among British Manufacturing Companies,” Journal of International Business Studies, 18(3), 79-89.
Gulati, R. (1995),” Does Familiarity Breed Trust? The Implications of Repeated Ties for Contractual Choice in Alliances,” Academy of Management Journal, 38(1), 85-112.
Haltiwanger, J., J. Lane and J. Spletzer (1999), “Productivity Differences across Employers: The Roles of Employer Size, Age, and Human Capital,” The American Economic Review, 89(2), 94-98.
Harrigan, K. (1984), “Joint Venture and Global Strategies, “Columbia Journal of World Business, 19, 7-16.
Hennart, J. (1991), “The Transaction Costs Theory of Joint Ventures: An Empirical Study of Japanese Subsidiaries in the United States,” Management Science, 37(4), 483-497.
Hill, C. (1997), International Business: Competing in the Global Marketplace, 2nd ed., New York: Irwin.
Hill, C., P. Hwang, and W. Kim (1990), “An Eclectic Theory of the Choice of International Entry Mode,” Strategic Management Journal, 11(2), 117-128.
Himmelberg, C., R. Hubbard and D. Palia (1999), “Understanding the Determinants of Managerial Ownership and the Link between Ownership and Performance,” Journal of Financial Economics, 53(3), 353-384.
Hitt, M., R. Hoskisson and H. Kim (1997), “International Diversification: Effects on Innovation and Firm Performance in Product-Diversified Firms,” Academy of Management Journal, 40(4), 767-798.
Hladik, K. and L. Linden (1989), “Is an International Joint Venture in R&D for You?” Research-Technology Management, 32(4), 11-13.
Iranzo, S., F. Schivardi and E. Tosetti (2008), “Skill Dispersion and Firm Productivity: An Analysis with Employer‐Employee Matched Data,” Journal of Labor Economics, 26(2), 247-285.
Jensen, M. C. and W. H. Meckling (1976), “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure,” Journal of Financial Economics, 3(4), 305-360.
Jensen, M. C. and R. S. Ruback (1983), “The Market for Corporate Control: The Scientific Evidence,” Journal of Financial Economics, 11(1), 5-50.
Jensen. M. C. (1993), “The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems,” The Journal of Finance, 48(3), 831-880.
Kogut, B. and H. Singh (1988), “The Effect of National Culture on the Choice of Entry Mode,” Journal of International Business Studies, 19(3), 411-432.
Kotabe, M., S. Srinivasan and P. Aulakh (2002), “Multinationality and Firm Performance: The Moderating Role of R&D and Marketing Capabilities,” Journal of International Business Studies, 33(1), 79-97.
Kotler, P. (1997), Marketing Management: Analysis, Planning, Implementation and Control, 9th ed., New Jersey: Prentice-Hall.
Kumar, V. and V. Subramanian (1997), “A contingency Framework for the Mode of Entry Decision,” Journal of World Business : JWB, 32(1), 53-72.
Kundu, S. and S. Munjal (2017), Human Capital and Innovation : Examining the Role of Globalization,” London: Palgrave Macmillan.
Kuo, H. C., and Y. Li (2003), “A Dynamic Decision Model of SMEs’ FDI,” Small Business Economics, 20(3), 219-231.
Laursen, K. and A. Salter (2006), “Open for Innovation: the Role of Openness in Explaining Innovation Performance among U.K. Manufacturing Firms,” Strategic Management Journal, 27(2), 131-150.
Lee, C., K. Lee, and J. M. Pennings (2001), “Internal Capabilities, External Networks, and Performance: A Study on Technology-Based Ventures,” Strategic Management Journal, 22(6), 615-640.
Leana, C. and H. Van Buren (1999), “Organizational Social Capital and Employment Practices,” The Academy of Management Review, 24(3), 538-555.
Ling, F., C. Ibbs and J. Cuervo, (2005), “Entry and Business Strategies Used by International Architectural, Engineering and Construction Firms in China,” Construction Management and Economics, 23(5), 509-520.
Luo, Y. (2001), “Determinants of Entry in an Emerging Economy: A Multilevel Approach,” Journal of Management Studies, 38(3), 443-472.
Mahoney, D., M. Trigg, R. Griffin and M. Pustay (2001), International Business: A Managerial Perspective, 2nd ed., Frenchs Forest, N.S.W: Pearson Education Australia.
Martin, X., W. Mitchell and A. Swaminathan (1994), “Recreating and Extending Buyer-Supplier Links Following International Expansion,” Advances in Strategic Management,10B,47-72.
Michel, A. and I. Shaked (1986), “Multinational Corporations vs. Domestic Corporations: Financial Performance and Characteristics,” Journal of International Business Studies, 17(3), 89-100.
Millett, S.M. (1990), “The Strategic Management of Technological R&D: An Ideal Process for the 1990s,” International Journal of Technology Management, 5(2), 153-163.
Morck, R., A. Shleifer and R. Vishny (1988), “Management Ownership and Market Valuation: An Empirical Analysis,” Journal of Financial Economics, 20(1), 293-315.
Nakos, G. and K. Brouthers (2017), “Entry Mode Choice of SMEs in Central and Eastern Europe,” Entrepreneurship Theory and Practice, 27(1), 47-63.
Padmanabhan, P. and K. R. Cho (1996), “Ownership Strategy for a Foreign Affiliate: An Empirical Investigation of Japanese Firms,” Management International Review, 36(1), 45-65.
Pan, Y., S. Li, and D. K. Tse (1999), “The Impact of Order and Model of Market Entry on Profitability and Market Share,” Journal of International Business Studies, 30, 81-103.
Park and H. Kang（2003）, “Patterns and Strategies of Foreign Direct Investment: The Case of Japanese Firms,” Applied Economics, 35, 1739-1746.
Peteraf, M. A. (1993), “The Cornerstones of Competitive Advantage: A Resource-Based View,” Strategic Management Journal, 14(3), 179-192.
Pfeffer, J. and G. R Salancik (1978), The External Control of Organizations: A Resource Dependence Perspective, New York: Harper and Row.
Pound, J. (1988), “Proxy Contests and the Efficiency of Shareholder Oversight,” Journal of Financial Economics, 20(1), 237-265.
Qian, G. (1997), “Assessing Product-Market Diversification of U.S. Firms,” Management International Review, 37(2), 127-149.
Ramasamy, B., M. Yeung, and S. Laforet（2012）, “China`s Outward Foreign Direct Investment: Location Choice and Firm Ownership,” Journal of World Business, 47(1), 17-25.
Randøy, T. and C. Dibrell (2002), “How and Why Norwegian MNCs Commit Resources Abroad: Beyond Choice of Entry Mode,” Management International Review, 42(2), 119-140.
Ruigrok, W. and H. Wagner (2003), “Internationalization and Performance: An Organizational Learning Perspective,” Management International Review, 43(1), 63-83.
Root, F. R. (1994), Entry Strategies for International Markets, San Francisco: Jossey-Bass.
Ruud, A. M. and E. Sjef (2001), “Taxation and Foreign Direct Investment: A Synthesis of Empirical Research,” CESifo Working Paper, 588, 1-30.
Shin, K., S. J. Kim, and G. Park (2016), “How Does the Partner Type in R&D Alliances Impact Technological Innovation Performance? A Study on the Korean Biotechnology Industry,” Asia Pacific Journal of Management, 33(1), 141-164.
Siddharthan, N. and S. Lall (1982), “The Recent Growth of the Largest US Multinationals,” Oxford Bulletin of Economics and Statistics, 44(1), 1-13.
Singh, M. and A. Nejadmalayeri (2004), “Internationalization, Capital Structure, and Cost of Capital: Evidence From French Corporations,” Journal of Multinational Financial Management, 14(2), 153-169.
Srivastava, M., D. Gnyawali and D. Hatfield (2015), ”Behavioral Implications of Absorptive Capacity: The Role of Technological Effort and Technological Capability in Leveraging Alliance Network Technological Resources,” Technological Forecasting & Social Change, 92, 346-358.
Sun, H. (1999), “Entry Modes of Multinational Corporations into China’s Market: a Socioeconomic Analysis,” International Journal of Social Economics, 26(5), 642-660.
Swenson, D. (2001), “Tax Reforms and Evidence of Transfer Pricing,” National Tax Journal, 54(1), 7-26.
Taylor, R. (2002), “Globalization Strategies of Chinese Companies: Current Developments and Future Prospects,” Asian Business & Management, 1(2), 209-225.
Teece, D. J. (1989), “Inter-Organizational Requirements of the Innovation Process,” Managerial and Decision Economics, 10, 35-42.
Terpstra, V. and R. Sarathy (1994), International Marketing, 6th ed., Fort Worth: Dryden Press.
Thomas, D. (2006), “International Diversification and Firm Performance in Mexican Firms: A Curvilinear Relationship?” Journal of Business Research, 59(4), 501-507.
Thomas, H., R. Smith and F. Diez (2013), Human Capital and Global Business Strategy, New York: Cambridge University Press.
Todericiu, R. and A. Stăniţ (2015), “Intellectual Capital – The Key for Sustainable Competitive Advantage for the SME’s Sector,” Procedia Economics and Finance, 27, 676-681.
Venkatraman, N. and V. Ramanujam (1986), “Measurement of Business Performance in Strategy Research: A Comparison of Approaches,” Academy of Management Review, 11(4), 801-814.
Vernon, R. (1983), “Organizational and Institutional Responses to International Risk,” Managing International Risk, New York: Cambridge University Press, 191-216.
Wagner, H. (2004), “Internationalization Speed and Cost Efficiency: Evidence from Germany,” International Business Review, 13(4), 447-463.
Welch, L. and R. Luostarinen (1988), “Internationalization: Evolution of a Concept,” Journal of General Management, 14 (2), 34-55.
Williamson, O. (1991), “Comparative Economic Organization: The Analysis of Discrete Structural Alternatives,” Administrative Science Quarterly, 36(2), 269-296.
Young, K. H. (1988), “The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States,” National Tax Journal, 41(1), 109-121.
Yu, J., H. S. Lee, and K. Han (2015), “FDI Motives, Market Governance, and Ownership Choice of MNEs: A Study of Malaysia and Thailand from an Incomplete Contracting Perspective,” Asia Pacific Journal of Management, 32(2), 335-362.
Zaheer, A., B. McEvily, and V. Perrone (1998), “Does Trust Matter? Exploring the Effects of Interorganizational and Interpersonal Trust on Performance,” Organization Science (Providence, R.I.), 9(2), 141-159.
網站資料
經濟合作暨發展組織（2004），OECD Principles of Corporate Governance，2019年8月10日，取自：https://www.oecd.org/daf/ca/oecd-principles-corporate-governance-2004.htm。
聯合國貿易暨發展委員會（2020），2020年世界投資報告，2020年6月30日，取自：https://unctad.org/en/pages/PublicationWebflyer.aspx?publicationid=2769。
中華人民共和國國家統計局（2020），中國統計年鑑-2019，2020年6月30日，取自：http://www.stats.gov.cn/tjsj/ndsj/2019/indexch.htm。
國家發展委員會（2019），2019年全球競爭力報告，2020年2月17日，取自：https://www.ndc.gov.tw/cp.aspx?n=A6A3B06EC0D0770B&s=8E466CABC4454633。
國家發展委員會（2019），2019經濟自由度指數，2020年3月23日，取自：https://www.ndc.gov.tw/News_Content.aspx?n=114AAE178CD95D4C&sms=DF717169EA26F1A3&s=562E766E2063A2B8。
經濟部投資審議委員會（2020），109年5月份核准僑外投資、陸資來臺投資、國外投資、對中國大陸投資統計月報，2020年6月25日，取自：https://www.moeaic.gov.tw/news.view?do=data&id=1444&lang=ch&type=business_ann。 |
| Description: | 碩士
國立政治大學
行政管理碩士學程
105921070 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105921070 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100001 |
| Appears in Collections: | [行政管理碩士學程(MEPA)] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 107001.pdf | | 2094Kb | Adobe PDF2 | 0 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
