Reference: | 英文部分 1. Baker, N. R., & Freeland, J. R. 1975. Recent advances in R&D benefit measurement and project selection methods. Management Science. Vol. 21 ,pp. 1164-1175. 2. Bange, M. M. & Bondt, F. M. 1998. R&D Budgets and Corporate earnings targets. Journal of corporate finance. pp. 153-184. 3. Morbey, G. & R. M. Reithner. 1990. How R&D affects sales growth, productivity and profitability. Research Technology Management. Vol. 33, pp. 11-14. 4. Morbey, G. 1989. R&D Expenditures and Profit Growth. Research Technology Management .Vol. 32, pp. 20-23. 5. Nelson, R. & Winter, S. G. 1982 .An Evolutionary Theory of Eco-nomic Change. Belknap Press of Harvard University Press. Cambridge, MA. 6. Rahim Bah & Pascal Dumontier. 2001. R&D Intensity and Corporate Financial Policy: Some International Evidence. Journal of Business Finance and Accounting. Vol. 28, pp.671-693. 7. Scherer, F. M. 1965. Firm size, market structure, opportunity, and the output of patented inventions. American Economic Review. Vol. 55, pp. 1097-1125 (b). 8. Sougiannis, T. 1994. The accounting based valuation of corporate R & D. The Accounting Review. Vol.69, No.1, pp.44-68. 9. Venkartraman, N. & Ramanujan, V. 1986. Measurement of Business Performance in Strategy Research: A comparison of approaches. Academy of Management Review. Vol.11, No. 4, pp. 801-815. 10. Berger, P.1993. Explicit and Implicit Tax Effects of the R&D Tax Credit. Journal of Accounting Research. 11. Berry, C.H. 1975. Corporate Growth and Diversification. Princeton University Press. 12. Bhagat, S., & Welch, I. 1995. Corporate research & development investments international comparisons. Journal of Accounting and Economics. Vol. 19, No. 3, pp. 443-470. 13. Bhattacharya, S., and J.R. Ritter, 1985. Innovation and Communication:Signaling with Partial Disclosure. Review of Economic Studies. Vol. 2, No. 50, pp.331-346. 14. Bloom, N. , Griffith R., & Reenen, J. V. 2002. Do R&D tax credits work? Evidence from a panel of countries 1979-1997. Journal of Public Economics. Vol. 85, No.1, pp.1-31. 15. Branch B. 1974. Research-and-Development Activity and profitability:A Distributed Lag Analysis. Journal of Political Economy. Vol. 82, No. 5, pp.999-1011. 16. Campbell, A., M. Goold & M. Alexander. 1995. The Value of the Parent Company. California Managaement Review. Vol. 38, No. 1, pp.79-97. 17. Caves, R. & M. Uekusa 1976. Industrial organization in Japan. Brookings Institution. 18. Chang, S. & U. Choi 1988. Strategy, Structure, and Performance of Korean Business Groups: A Transaction Cost Approach. Journal of Industrial Economics. Vol. 37, pp.141-159. 19. Chatterjee, S. and B. Wernerfelt. 1991. The Link between Resources and Type of Diversification: Theory and Evidence. Strategic Management Journal. Vol. 12, no.1, pp. 33-48. 20. Chkir, I.E. & J,C.Cosset. 2001. Diversification Strategy and Capital Structure of Multinational Corporations. Journal of Multinational Financial Management. Vol. 11. 21. Chu, W. 1999. The Changing Pattern of Business Groups in Tsaiwan. Sun Yat-Sen Management Review, international issue. pp.689-712. 22. Hall, B., & Reenen, J. V. 2000. How effective are fiscal incentives for R&D? A review of the evidence. Research Policy. Vol. 29, No. 4, pp.449-469. 23. Kamien, M. I. And Schwartz, N. L. 1975. Market structure and innovation: a survey. Journal of Economic Literature. Vol. 13, pp. 1-37. 24. Kester, W. 1986. Capital & Ownership Structure: a Comparison of United States and Japanese Manufacturing Corporations. Financial Management. Vol. 15, pp.5 –16. 25. Khanna, T. & J. W. Rivkin 2001. Estimating the Performance Effects of Business Groups in Emerging Markets. Strategic Management Journal. Vol. 22, pp.45-74. 26. Khanna, T. & K. Palepu 2000a. Is Group Affiliation Profitable in Emerging Markets: An Analysis of Indian Diversified Business Groups. Journal of Finance. Vol. 55, No. 2, pp.867-891. 27. Khanna, T. & K. Palepu 2000b. The Future of Business Groups in Emerging Markets: Long-run Evidence from Chile. Academy of Management Journal. Vol. 43, pp.268-285. 28. Kimberly, John R. 1976. Organizational size and the structuralist perspective: A review, critique, and proposal. Administrative Science Quarterly. Vol. 21, pp. 571-597. 29. Lichtenberg, F. R. 1992. Industrial De-diversification and Its Consequence for Productivity. Journal of Economic Behavior and Organization. Vol.18, pp.427-438. 30. Lin, H. C., & Russo, B. 1999. A taxation policy toward capital, technology and long-run growth. Journal of Macroeconomics. Vol. 21, No.3, pp.463-491. 31. Mamuneas, Th. P., & M. I. Nadiri. 1996. Public R&D Policies and Cost Behavior of the U.S. Manufacturing Industries. Journal of Public Economics. Vlo 63, pp.57-81. 32. Mansfield, E., & Switzer, L. 1985a. How effective are Canada s direct tax incentives for R&D? Canadian Public Policy. Vol. 11, No.2, pp.241-246. 33. Mansfield, E., & Switzer, L. 1985b. The effect of R&D tax credits and allowance in Canada. Research Policy. Vol. 14, No.2, pp.97-107. 34. Melicher, F. W. & D. E. Rush. 1973. The performance of conglomerate firms: Recent risk and return experience. J. Finance. Vol.28, No. 2, pp.381-388. 35. Michaelas, N., Chittenden, F., & Poutziouris, P. 1999. Financial policy and capital structure choice in UK SMEs: Empricial evidencefrom company panel data. Small Business Economics. Vol. 12, pp.113-130. 36. Myers, S. C. & N. S. Majluf. 1984. Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have. Journal of Financial Economics .Vol. 13, No.2, pp. 187-221. 37. Nakatani, I. 1984. The Economic Role of Financial Corporate Grouping. The Economic Analysis of the Japanese Firm. pp.227-258. 38. Palich, L., G. Carini & S. Seaman 2000. The Impact of Internationalization on the Diversification-Performance Relationship: A Replication and Extension of Prior Research. Journal of Business Research. Vol. 48, pp.43-54. 39. Porter, M. 1986. Competition in global industries: a conceptual framework. Competition in Global Industries. Harvard Business School Press. pp.15-60. 40. Rumelt, R. P. 1982. Diversification strategy and profitability. Strategic Management Journal. Vol. 3, No. 4, pp.359-369. 41. Smith, C. W. & R. M. Stulz. 1985. The Determinants of Firms Hedging Policies. The Journal of Financial and Quantitative Analysis. Vol. 20, No. 4, pp.391-405. 42. Titman, Sheridan. 1984. The Effect of Capital Structure on a Firm s Liquidation Decision. Journal of Financial Economics. Vol. 33, pp.137-151. 43. White, C. G. 2001. Disruptive technologies and the tax law. Engineering Management Journal. Vol. 13, No. 3, pp.21-26. 44. Williamson, O.E. 1988. Corporate finance and corporate governance. The Journal of Finance. Vol. 43, No. 3, pp.567-591.
中文部分 1. Joseph F. Sinkey, Jr.著(2002),呂桔誠、黃振聰、廖源星編譯,現代銀行管理,華泰文化事業股份有限公司。 2. 梁玲菁(1998),台灣科技產業的融資政策,國立中興大學經濟學研究所碩士論文。 3. 鄭丁旺(2002),中級會計學,第八版。 4. 謝月香(2000),無形資產,成功大學會計研究所未出版碩士論文。 5. 鄭嘉珮、劉錦添(1995),臺灣廠商研究發展支出的分析,臺灣銀行季刊,第45卷第2期,頁138-152。 6. 黃良騰(2002),投資稅額抵減對企業研究發展支出之影響效果,國立台灣科技大學企業管理學系未出版碩士論文。 7. 葉奇穎(1991),臺灣高科技公司研究發展部門創新行為之研究--以電腦資訊業為例,國立臺灣大學商學研究所碩士論文。 8. 張恩浩(1991),研究發展之影響因素及其與績效關係之研究,國立台灣大學商學研究所碩士論文。 9. 歐進士(1998),我國企業研究發展與經營績效關連之實證研究,中山管理評論,第6卷第2期,頁357-386。 10. 黃雅苓(1998) ,研究發展支出與經營績效關係及其費用化之探討,國立政治大學會計學研究所碩士論文 11. 吳佳穎(2001),台灣資訊電子產業研究發展活動與公司經營績效之研究,國立交通大學科技館管理研究所未出版碩士論文。 12. 劉正義(2002),企業研發支出對財務政策與成長機會影響之研究--以電子資訊產業為例。東吳大學企業管理研究所未出版碩士論文。 13. 林素吟、丁學勤(1999),資本結構的影響因素探討與實證研究,企銀季刊。 14. 闕河士、菅瑞昌、黃旭輝(2000),研究發展密集度與專利對股票績效影響─以臺灣上市公司為例,產業管理學報,第1 卷第2 期,頁257-268。 15. 湯珮妤(2000),企業類型與研發支出、專利權成效之遞延效益研究,國立中正大學企業管理研究所未出版碩士論文。 16. 王健全、陳厚銘(1994),促進產業升級條例有關研究發展投資抵減之獎勵效果評析,中華經濟研究院。 17. 薛兆亨、范志誠(2003),談研究發展支出投資抵減之申報,稅務旬刊,第1847卷,頁12-17。 18. 周濟(1988),獎勵投資租稅措施之總體資料分析(下),財稅研究,第20卷第6期,頁8-24。 19. 楊開祥(2001),研究發展投資抵減與企業績效關聯性之探討--以我國上市資訊電子業為例,國立台灣大學會計研究所未出版碩士論文。 20. 褚倚華(2000),台灣投資抵減對產業研發資本需求之效果分析,國立台北大學財政學研究所未出版碩士論文 21. 吳思華(2000),策略九說--策略思考的本質,臉譜出版社。 22. 許永忠(2001),組織特性、員工福利、員工態度之關聯性研究--以北部地區服務業員工為實證對象,私立中原大學企業管理研究所碩士論文。 23. 唐明山(1995),技術引進與研究發展間關係之研究--以科學工業園區內廠商為例,國立中央大學產業經濟研究所碩士論文。 24. 鄭乃心(1997),專利成果對我國電子業研發影響之計量分析,東吳大學經濟學系碩士班未出版論文。 25. 王心瑩(1998),企業經營績效與產業景氣循環之關聯:以台灣半導體產業為例,國立政治大學會計研究所未出版碩士論文。 26. 林子超(2003),我國金融控股公司特性與經營績效關係之研究,政治大學企業管理研究所碩士論文。 27. 石淼(2004),台灣金融控股公司經營規模、業務整合度與經營績效關係之研究,中原大學企業管理學系碩士學位論文。 28. 洪秋湧(2006),企業經營規模、績效與效率實證分析--以大尺寸TFT-LCD面板產業為例,國立成功大學企業研究所碩士論文。 29. 吳萬益、陳淑惠(1999),集團企業組織文化、決策模式與經營策略之研究,交大管理學報,第8期,頁1-46,。 30. 諸慧玲(1991),集團企業多角化策略對財務績效影響之探討,淡江大學管理科學研究所。 31. 莊景福(1997),集團企業之產業別與多角化策略對財務績效影響之探討,國立成功大學會計學研究所之碩士論文。 |