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題名:多國籍企業價值、經營績效與無形資產、網路結構之關聯性
書刊名:多國籍企業研究學報
作者:洪榮耀 引用關係陳瓊燕 引用關係
出版日期:2004
卷期:29
頁次:頁45-60
主題關鍵詞:多國籍企業無形資產網絡結構
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(2) 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:0
  • 共同引用共同引用:241
  • 點閱點閱:15
本研究旨在探討我國多國籍企業無形資產密度及海外網絡結構是否會影響企業價值及經營績效。研究發現多國籍企業研發支出對提升公司價值有明顯助力,而廣告支出則無。多國籍電子產業的網絡深度與公司價值呈顯著負向關係,此結果與Doukas et al. (1999)認為高密度RD公司,利益來自於子公司地區的多元性相雷同。而多國籍傳統產業的網絡廣度可顯著增加企業的資產報酬率,此一發現和Doukas et al. (1999)主張高密度AD公司,其利益來自於子公司地區的集中有些許差異。
期刊論文
1.王建聰、許溪南(1999)。台灣多國籍企業財務績效與財務特性之實證研究。國立成功大學學報,34,143-165。  延伸查詢new window
2.Doukas, J.、Pantzalis, C.、Kim, S.(1999)。Intangible Assets and the Network Structure of MNCs。Journal of International Financial Management and Accounting,10(1),1-23。  new window
3.Kim, Wisaeng、Lyn, Esmerelda O.(1990)。FDI Theories and the Performance of Foreign Multinational Operating in the U.S.。Journal of International Business Studies,21(1),41-54。  new window
4.Delios, A.、Beamish, P. W.(1999)。Geographic Scope, Product Diversification, and Corporate Performance of Japanese Firms。Strategic Management Journal,20,711-727。  new window
5.Abdel-Khalik, A. R.(1975)。Advertising Effectiveness and Accounting Policy。Accounting Review,50(4),657-670。  new window
6.Barth, Mary E.、Kasznik, E. R.、McNichols, Maureen F.(2001)。Analyst Coverage and Intangible Assets。Journal of Accounting Research,39(1),1-34。  new window
7.Bublitz, Bruce、Ettredge, Michael(1989)。The Information in Discretionary Outlays: Advertising, Research, and Development。The Accounting Review,64(1),108-124。  new window
8.Chauvin, K. W.、Hirschey, M.(1993)。Advertising, R&D expenditures and the market value of the firm。Journal of Financial Management and Analysis,22(4),128-140。  new window
9.McInish, T. H.、Wood, R. A.(1992)。An Analysis of Intraday Patterns in Bid-Ask Spreads for NYSE Stocks。The Journal of Finance,47(2),753-764。  new window
10.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
11.Teece, D. J.(1981)。The Multinational Enterprise: Market Failure and Market Power Consideration。Sloan Management Review,22(3),3-17。  new window
12.Morck, R.、Yeung, B.(1991)。Why Investors Value Multinationality。Journal of Business,64(2),165-187。  new window
13.Doukas, J.(1995)。Overinvestment, Tobin's Q and Gains from Foreign Acquisitions。Journal of Banking and Finance,19(7),1285-1303。  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.Caves, Richard E.(1971)。International corporations: the industrial economics of foreign investment。Economica,38(149),1-27。  new window
16.Dunning, J. H.(1988)。The eclectic paradigm of international production: A restatement and some possible extensions。Journal of International Business Studies,19(1),1-31。  new window
17.Chung, Kee H.、Pruitt, Stephen W.(1994)。A Simple Approximation of Tobin's Q。Financial Management,23(3),70-74。  new window
18.金成隆、林修葳、洪郁珊(20030100)。無形資產、新股折價與內部人持股關係之研究。會計評論,36,21-53。new window  延伸查詢new window
19.Ghoshal, Sumantra(1987)。Global Strategy: An Organizing Framework。Strategic Management Journal,8(5),425-440。  new window
20.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
21.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
22.Allen, L.、Pantzalis, C.(1996)。Valuation of Operating Flexibility of Multinational Corporations。Journal of International Business studies,27(4),633-653。  new window
研究報告
1.Barth, M. E.、Clinch, G.(1998)。Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Bases Value Estimates。Stanford University。  new window
學位論文
1.Hymer, S. H.(1960)。The International Operations of National Firms: A Study of Direct Foreign(博士論文)。  new window
圖書
1.Buckly, Peter J.、Casson, M.(1976)。The Future of the Multinational Enterprise。New York:London:Holmes & Meier:The McMillan Company。  new window
2.Porter, M. E.(1986)。Competition in Global Industries: a Conceptual Framework in Competition in Global Industries。Boston MA:Harvard Business School Press。  new window
3.林彩梅(1994)。多國籍企業論。台北:五南圖書出版公司。  延伸查詢new window
4.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北:商智文化。new window  延伸查詢new window
5.Caves, Richard E.(1982)。Multinational Enterprise and Economic Analysis。Cambridge University Press。  new window
圖書論文
1.Kogut, B.(1983)。Foreign Direct Investment as a Sequential Process。The Multinational Corporations in the 1980s。Cambridge, MA:MIT Press。  new window
 
 
 
 
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