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| Title: | 研發投入與產出對於企業經營績效之遞延效果－以我國電子業上市上櫃公司為例 |
| Authors: | 吳佳瑋
Wu, Jia-Wei |
| Contributors: | 吳安妮 博士
吳佳瑋
Wu, Jia-Wei |
| Keywords: | 研發投入
研發產出
專利權
遞延效果
R&D input
R&D output
Patent
Lag effect |
| Date: | 2005 |
| Issue Date: | 2009-09-18 09:03:21 (UTC+8) |
| Abstract: | 對於從事創新績效相關研究的學者來說，在進行實證分析時，皆必須考量研發活動對於經營績效的影響並不僅止於當期，且存在著遞延效果；相同地，對於實務界的投資者來說，也必須考量各企業所進行的研發活動對其經營績效的遞延效果。過去學者將研發活動依流程分為投入與產出兩個構面，其中，研發產出又可再細分為數量與品質二部分，因此，本研究將就我國電子業上市上櫃公司，分別探討研發投入、產出數量與品質對於企業經營績效的遞延效果。
研究結果發現，研發投入之效益於未來第三年實現。研發產出數量對於經營績效並未呈現顯著的相關；而研發產出品質對於當年的企業經營績效即產生效益，且此效益及於未來二年。本研究推論，研發產出的數量雖能反映企業研發投入的成果，但唯有能夠高品質的產出，才能有效提升企業的經營績效。
For scholars engaged in innovation performance research, they must consider that the impact of R&D activities on financial performance often has a time-lag effect; so do the investors in the capital market. In the past, researchers divided R&D activities into two aspects by means of the procedure, including R&D input and R&D output. The latter also includes the quantity and the quality of R&D output. Therefore, this thesis uses Taiwan’s electronics industry as a research sample and examines the lag-effect of R&D input, R&D output quantity and quality on the companies’ financial performance.
The research results show that the benefits of R&D input are realized in the 3rd year in the future. In addition, the benefits of R&D output quality are realized in the current year, and last to the 2nd year in the future. However, there is no evidence for the relationship between R&D output quantity and companies’ financial performance. Overall, only can the high quality R&D output contribute to the companies’ financial performance. |
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| Description: | 碩士
國立政治大學
會計研究所
93353023
94 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0093353023 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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