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    Title: 股價、獲利率與研究發展密集度影響因素之探討
    Authors: 李怡璇
    Contributors: 王國樑
    李怡璇
    Keywords: 研究發展密集度
    聯立回歸
    股價
    Date: 2004
    Issue Date: 2009-09-14 13:33:38 (UTC+8)
    Abstract: 台灣的企業在受到巴西、俄羅斯、印度及中國等新興國家,在廉價勞力及廣大市場的競爭優勢衝擊下,台灣的企業必需更加重視研究發展,在產品或是製程上持續創新,以維持市場上的競爭力,研究發展的成功將帶動未來台灣的經濟發展與繁榮。本文建立股價、獲利率及研究發密集度之模型,藉由台灣上市製造業公司的經營資料及股票市場價格,運用三階段聯立迴歸方法,對上述實證模型進行評估。研究結果顯示:(1)研究發展對於企業績效及股價都有顯著的正面影響,顯示研究發展有助於企業的發展。(2)研究發展經費多由內部資金支應,政府可以讓企業對研究發展用之設備提列加速折舊,以充實企業的內部資金。(3) 公司規模對研究發展密集度有顯著負向影響,因此政府應致力促進市場公平競爭,以維持市場機能。
    Reference: 中文部分
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    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。
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    英文部分
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    Description: 碩士
    國立政治大學
    經濟研究所
    92258028
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0922580281
    Data Type: thesis
    Appears in Collections:[經濟學系] 學位論文

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