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    Title: 臺灣上市櫃公司對外直接投資的決定因素: 以折衷理論觀點
    The Determinants of Foreign Direct Investment of Taiwanese Listed Companies: Eclectic Theory Perspectives
    Authors: 李之琦
    Lee, Chih-Chi
    Contributors: 翁永和
    Weng, Ying-Ho
    李之琦
    Lee, Chih-Chi
    Keywords: 對外直接投資
    折衷理論
    Date: 2021
    Issue Date: 2021-09-02 17:50:57 (UTC+8)
    Abstract: 本研究自TEJ資料庫取得2007年至2017年我國上市櫃公司對外直接投資金額、稅前營收、外銷比率、研究發展費用率、借款依存度、對外直接投資公司之持股率等數據,再參考世界銀行資料庫中各國國內生產毛額、經濟成長率、每人所得及平均利潤稅率,將解釋變數以折衷理論進行分類,探討折衷理論是否可說明我國上市櫃公司對外直接投資的決定因素。
    研究結果發現屬於專屬優勢的「研究發展費用率」、「借款依存度」與我國上市櫃公司對外直接投資規模呈顯著正相關,屬於區位優勢的「地主國平均利潤稅率」與地主國吸引我國上市櫃公司直接投資之規模呈顯著負相關,屬於內部化優勢的「對外直接投資公司之持股率」與我國上市櫃公司對外直接投資規模呈正相關。上述結果得知,我國上市櫃公司對外直接投資時,確實會綜合考量專屬優勢、區位優勢及內部化優勢,故我國上市櫃公司選擇對外直接投資之決定因素符合折衷理論。
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    Description: 碩士
    國立政治大學
    行政管理碩士學程
    105921010
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105921010
    Data Type: thesis
    DOI: 10.6814/NCCU202101163
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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