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題名:企業研發投資與淨值市價比現象
書刊名:風險管理學報
作者:劉正田
作者(外文):Liu, Jenten
出版日期:2003
卷期:5:2
頁次:頁261-285
主題關鍵詞:研究發展資本化淨值市價比棋盤式資料方法投資組合分析Research and developmentR&DCapitalizeBook-to-Market ratioB/M ratioPanel data methodPortfolio analysis
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:266
  • 點閱點閱:82
期刊論文
1.Vigeland, R. L.(198104)。The market reaction to Statement of Financial Accounting Standards No. 2。The Accounting Review,56(2),309-325。  new window
2.Lev, B.、Sougiannis, Theodore(1999)。Penetrating the book-to-market black box: the R&D effect。Journal of Business Finance and Accounting,26(3/4),419-449。  new window
3.俞海琴、陳慧娟(19990500)。我國上市公司成長、槓桿與托賓Q關聯之研究。風險管理學報,1(1),81-101。new window  延伸查詢new window
4.Fama, E. F.、French, K. R.(1998)。Values versus growth: The international evidence。The Journal of Finance,53(6),1975-1999。  new window
5.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
6.Titman, S.、Wessels, R.(1988)。The Detrminant of Captial Structure Choice。The Journal of Finance,43,1-19。  new window
7.Laudder, M.、Behn, B.(1996)。Alternative Income Determination Rules and Earning Usefulness: The Case of R&D Costs。Contemporary Accounting research,12(1),185-205。  new window
8.劉正田(2002)。無形資產、成長機會與股票報酬關係之研究。會計評論,35,1-29。new window  延伸查詢new window
9.Barron, Orie E.、Byard, Donal、Kile, Charles、Riedl, Edward J.(2002)。High-technology Intangibles and Analysts’ Forecasts。Journal of Accounting Research,40(2),289-312。  new window
10.Beaver, W. H.、Ryan, S. G.(2000)。Biases and lags in book value and their effects on the ability of the book-to-market ratio to predicted book return on equity。Journal of Accounting Research,38(1),127-148。  new window
11.Green, J. P.、Stark, A. W.、Thomas, H. M.(1996)。UK Evidence of Market Valuation of Research and Development Expenditures。Journal of Business Finance and Accounting,23(2),191-216。  new window
12.Hirschey, Mark、Weygandt, Jerry J.(1985)。Amortization policy for advertising and research and development expenditures。Journal of Accounting Research,23(1),326-335。  new window
13.Kothari, S. P.、Shanken, Jay、Sloan, Richard G.(1995)。Another look at the cross-section of expected stock returns。The Journal of Finance,50(1),185-224。  new window
14.Lev, Baruch、Sougiannis, Theodore(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
15.Penman, S. H.(1996)。The Articulation of Price-earnings Ratios and Market-to-book Ratio and the Evaluation of Growth。Journal of Accounting Research,34(2),235-259。  new window
16.闕河士、菅瑞昌、黃旭輝(20000400)。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,1(2),257-268。new window  延伸查詢new window
17.Daniel, Kent、Titman, Sheridan(1997)。Evidence on the characteristics of cross sectional variation in stock returns。Journal of Finance,52(1),1-33。  new window
18.Almon, Shirley(1965)。The Distributed Lag between Capital Appropriations and Expenditures。Econometrica: Journal of the Econometric Society,33(1),178-196。  new window
19.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。  new window
20.Fama, Eugene F.、French, Kenneth R.(1995)。Size and Book-to-Market Factors in Earnings and Returns。The Journal of Finance,50(1),131-155。  new window
21.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
22.Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society,46(6),1251-1271。  new window
23.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
24.劉正田(20010700)。研發支出資本化之會計基礎股票評價。會計評論,33,1-26。new window  延伸查詢new window
25.歐進士(19980600)。我國企業研究發展與經營績效關聯之實證研究。中山管理評論,6(2),357-385。new window  延伸查詢new window
26.Lindenberg, Eric B.、Ross, Stephen A.(1981)。Tobin's q ratio and industrial organization。The Journal of Business,54(1),1-32。  new window
27.Deng, Zhen、Lev, Baruch、Narin, Francis(1999)。Science and Technology as Predictors of Stock Performance。Financial Analysts Journal,55(3),20-32。  new window
28.Lev, Baruch、Zarowin, Paul(1999)。The Boundaries of Financial Reporting and How to Extend Them。Journal of Accounting Research,37(2),353-385。  new window
29.陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論,34,57-75。new window  延伸查詢new window
30.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。  new window
31.方智強、姚明慶(19980900)。臺灣上市公司的淨值市價比現象。管理學報,15(3),367-391。new window  延伸查詢new window
32.周賓凰、劉怡芬(20000400)。臺灣股市橫斷面報酬解釋因子:特徵、單因子、或多因子?。證券市場發展季刊,12(1)=45,1-32。new window  延伸查詢new window
33.Kim, D.(1997)。A Reexamination of Firm Size, Book-to-Market, and Earnings Price in the Cross-Section of Expected Stock Returns。Journal of Financial and Quantitative Analysis,32,463-489。  new window
34.Davis, L. J.、Fama, E. F.、French, K. R.(2000)。Charactereristics, Covariances, and Average Returns: 1929 to 1997。The Journal of Finance,55,389-406。  new window
35.Billings, B. K.、Morton, R. M.(2001)。Book-to-market components, future security returns, and errors in expected earnings。Journal of Accounting Research,39(2),197-219。  new window
研究報告
1.Bernard, V.(1994)。Accounting-Based Valuation Method: Evidence on the Market-to-Book Anomaly and the Implication for Financial Statements Analysis。  new window
學位論文
1.林富松(1990)。研究發展策略與生產力之關係--臺灣資訊電子業之實證研究(博士論文)。國立政治大學,臺北。new window  延伸查詢new window
2.彭火樹(1997)。股票報酬決定因素及股票報酬與盈餘間關係之研究(博士論文)。國立政治大學。new window  延伸查詢new window
圖書
1.Johnson, Richard A.、Wichern, Dean W.(1992)。Applied Multivariate Statistical Analysis。Prentice-Hall, Inc.。  new window
2.(1994)。財務會計準則公報第一號:一般公認會計原則彙編。中華民國會計研究發展基金會。  延伸查詢new window
3.Palepu, Krishna G.、Healy, Paul M.、Bernard, Victor L.(1997)。Introduction to Business Analysis and Valuation。Cincinnati, Ohio:South-Western Publishing Company。  new window
4.Greene, William H.(2000)。Econometric Analysis。Upper Saddle River, New Jersey:Prentice Hall Znternational Inc.。  new window
5.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
6.Financial Accounting Standard Board(1974)。Accounting for Research and Development Costs。  new window
7.Johnston, J.(1984)。Econometric Methods。New York, NY:McGraw-Hill Borh Company。  new window
 
 
 
 
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