政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/18610

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Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/18610

Title:	Patent Citation R&D Spillover Absorptive Capacity and Firm Performance: Evidence from Taiwan Semiconductor Industry
Authors:	金成隆;Phil Picheng Lee;Hsin-Yi Chi;Asokan Anandarajan
Contributors:	Pace University
Keywords:	patent citation;R&D spillover;Tobin`s Q
Date:	2005
Issue Date:	2008-12-23 15:05:07 (UTC+8)
Abstract:	Although prior research has examined the effect of patent citations on Tobin`s Q in a variety of environments, in this study we examine whether the parameters are affected by stage of a company in the value chain. Unlike other national semiconductor firms, Taiwanese semiconductor firms typically specialize in one of the value-added activities, namely, either design or manufacturing or packaging and testing. Our finding is that the effect of patent citation on Tobin`s Q is accentuated when the firm is at the front end of the value chain and diminishes as we proceed to the back end. This finding is novel in the literature. We also find that frequency of patent citations and R&D spillover are positive and significant in relation to Tobin`s Q. In addition, the effect of R&D spillover on Tobin`s Q is more pronounced for firms in the design sector relative to other sectors.
Relation:	The 2nd AIMA WORLD Conference on management accounting research,Review of Quantitative Finance and Accounting, 26(1), 67-84
Data Type:	conference
DOI link:	http://dx.doi.org/10.1007/s11156-006-7034-1
DOI:	10.1007/s11156-006-7034-1
Appears in Collections:	[Department of Accounting] Proceedings

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