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.
Identifer | oai:union.ndltd.org:CHENGCHI/G0093353023 |
Creators | 吳佳瑋, Wu, Jia-Wei |
Publisher | 國立政治大學 |
Source Sets | National Chengchi University Libraries |
Language | 中文 |
Detected Language | English |
Type | text |
Rights | Copyright © nccu library on behalf of the copyright holders |
Page generated in 0.0125 seconds