Reference: | 中文部分 吳佳穎(2000),「台灣資訊電子產業研究發展活動與公司經營績效之研究」,國立交通大學科技管理研究所碩士論文。 孫丞謙(2004),「租稅減免對廠商研究發展與績效之影響」,國立政治大學經濟所未完成碩士論文。 黃德舜(1998),企業財務分析-企業價值的創造與評估,華泰文化事業公司,台北。 彭火樹(1997),「股票報酬決定因素及股票報酬與盈餘間關係之研究」,國立政治大學會計學系博士論文。 楊慧蘭(2003),「研究發展投資與財務政策關聯性之實證研究」,逢甲大學會計與財稅研究所碩士論文。 廖郁萍(1988),「研究發展與市場結構」,國立政治大學經濟學系碩士論文。 歐進士(1998),「台灣企業研究發展與經營績效關聯性之實證研究」,中山管理評論,第6 卷,第2 期,357-386。 劉正田(2001),「研發支出資本化之會計基礎股票評價」,會計評論,第33 期,1-27。 劉正田(2002),「無形資產、成長機會與股票報酬關係之研究」,會計評論,第35 期,1-29。 闕河士、菅瑞昌與黃旭輝(2000),「研究發展密集度與專利對股票績效影響-以台灣上市公式為例」,產業管理學報,第1 卷,第2 期,257-268。 英文部分 Al-Horani, A. , P. F. Pope and A. W. Stark(2003),“Research and Development Activity and Expected Returns in the United Kingdom,” European Finance Review. Vol. 7, No. 1, 27-45. Brenner, M. S. and B. M. Rushton (1989), “Sales growth and R&D in the chemical industry,” Research Technology Management, Vol.32, No.2, 8-15. Chambers, D. , R. Jennings, R. B. Thompson II(2002),“Excess Returns to R&D-Intensive Firms,” Review of Accounting Studies, Vol. 7, No. 2-3, 133-158. Chan, S. H., J. D. Martin, and J. W. Kensinger (1990),“Corporate research and development expenditures and share value,” Journal of Financial Economics, Vol. 26, 255-276. Donaldson, G. (1961), “Corporate debt capacity,” Division of Research, Graduate School of Business Administration, Harvard University Boston, Vol.3, 51-56. Fama, E. F. and K. R. Frech (1993),“Common Risk Factors in the Returns on Stocks and Bonds,”Journal of Financial Economics, Vol.33, 3-56. Feltham, G. A. and J. A. Ohlson(1995),“Valuation and clean surplus accounting for operating and financial activities,” Contemporary Accounting Research, Vol.11, No. 2, 689-731. Grabowski, H.G.(1968),“Market Structure and R&D in Canadian Manufacturing Industries,”Quarterly Review of Economics and Business, Vol.13, 59-67. Gujarati, D. N.(2003), Basic econometrics, McGraw-Hill/Irwin pressed, New York. Hirschey, M., and J. Weygandt(1985),“Amortization policy for advertising and R&D expenditures,”Journal of Accounting Research, Vol.23, No. 1, 326-335. Lev, B. and T. Sougiannis(1996), “The capitalization, amortization and value relevance of R&D,” Journal of Accounting and Economics, Vol.21, 107-138. Lunn, J. and S. Martin(1986),“Market Structure, Firm Structure and Research and Development,” Quarterly Review of Economics and Business, Vol. 26, No.1, 31-34. Meisel, J. B. and Y. Lin(1983),“The Impact of Market Structure on the Firm’s Allocation of Resources to Research and Development,” Quarterly Review of Economics and Business, Vol. 23, No. 4, 28-43. Ohlson, J.A.(1995),“Earnings book values, and dividends in equity valuation,” Contemporary Accounting Research, Vol.11, 661-687. Palepu, K. G.. , V. L. Bernard and P. M. Healy (1996),“Business Analysis & Valuation Ohio,”South-Western Publishing Co. , 4-2. Sougiannis, T.(1994),“The accounting based valuation of corporate R&D,” The Accounting Review, Vol. 69, No.1, 44-68. |