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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:[Department of Accounting] Theses

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