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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/34222
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34222


    Title: 專利權績效與公司價值之關聯性研究-以我國化學產業為例
    Authors: 楊家瑜
    Contributors: 林良楓
    楊家瑜
    Keywords: 資料包絡分析法
    專利權效率
    公司價值
    Date: 2005
    Issue Date: 2009-09-18 09:03:01 (UTC+8)
    Abstract: 本研究採用資料包絡分析法整合專利權產出價值與專利權效率來探討其對公司價值之關聯性。本研究除探討公司新發明與新型式專利的績效差異外,並同時以修正式Ohlson模型、股價報酬模型、及資產報酬率模型分別比較專利權在納入效率概念後與一般專利權產出何者對公司價值有較高的解釋能力。
    實證結果亦發現,新型與新式樣專利雖沒有較發明專利可以創造出較高的銷售價值,但相對而言,其投入成本卻可大幅減少,因此反而有較高的績效表現。此外專利權效率與公司價值之關聯性,在控制其他變數後僅修正式Ohlson模式顯示規模效率達到統計上之顯著水準。而在比較專利權效率與專利權產出對公司價值之測試中,不同模式下之Vuong test都顯示兩者並無差異。此結果顯示大部份的投資人多只注重創新的結果,而較不注重公司創新過程中成本效益的問題。
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    Description: 碩士
    國立政治大學
    會計研究所
    93353013
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0093353013
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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