期刊論文| 1. | Shortridge, R. T.(2004)。Market valuation of successful versus non-successful R&D efforts in the pharmaceutical industry。Journal of Business Finance and Accounting，31(9/10)，1301-1325。   |
| 2. | Tribo, J. A.、Berrone, P.、Surroca, J.(2007)。Do the Type and Number of Blockholders Influence R & D Investments? New evidence from Spain。Corporate Governance: An International Review，15(5)，828-842。 |
| 3. | Kumar, N.、Aggarwal, A.(2005)。Liberalization, Outward Orientation and In-House R&D Activity of Multinational and Local Firms: A Quantitative Exploration for Indian Manufacturing。Research Policy，34(4)，441-460。 |
| 4. | Mairesse, J.、Mohnen, P.(2004)。The Importance of R&D for Innovation: A Reassessment Using French Survey Data。Journal of Technology Transfer，30，183-197。 |
| 5. | Becker-Blease, J. R.(2011)。Governance and innovation。Journal of Corporate Finance，17(4)，947-958。 |
| 6. | Khanna, Tarun、Palepu, Krishna G.(2000)。The Future of Business Groups in Emerging Markets: Long-Run Evidence from Chile。Academy of Management Journal，43(3)，268-285。 |
| 7. | Berger, Philip G.(1993)。Explicit and Implicit Tax Effects of the R&D Tax Credit。Journal of Accounting Research，31(2)，131-171。 |
| 8. | Brass, D. J.、Galaskiewicz, J.、Greve, H. R.、Tsai, W.(2004)。Taking stock of networks and organizations: A multilevel perspective。The Academy of Management Journal，47(6)，795-817。 |
| 9. | 王曉雯、王泰昌、吳明政(2008)。企業經營型態與研發活動績效。管理學報，25(2)，173-193。 延伸查詢 |
| 10. | Chan, K.、Chen, H. K.、Hong, L. H.、Wang, Y.(2015)。Stock market valuation of R&D Expenditures: The Role of Corporate Governance。Pacific-Basin Finance Journal，31，78-93。 |
| 11. | Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review，69(1)，44-68。 |
| 12. | 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。 延伸查詢 |
| 13. | 廖俊杰、陳家妤(2011)。集團企業股權網絡結構與研發決策的跨層次分析。中山管理評論，19(3)，665-707。 延伸查詢 |
| 14. | Shefer, D.、Frenkel, A.(2005)。R&D, Firm Size and Innovation: An Empirical Analysis。Technovation，25(1)，25-32。 |
| 15. | Luo, Wei、Zhang, Yi、Zhu, Ning(2011)。Bank ownership and executive perquisites: New evidence from an emerging market。Journal of Corporate Finance，17(2)，352-370。 |
| 16. | Lin, B. W.、Chen, J. S.(2005)。Corporate Technology Portfolios and R&D Performance Measures: A Study of Technology Intensive Firms。R&D Management，35(2)，157-170。 |
| 17. | Baysinger, B. D.、Hoskisson, R. E.(1989)。Diversification strategy and R&D intensity in multiproduct firms。Academy of Management Journal，32，310-332。 |
| 18. | Aghion, P.、Van Reenen, J.、Zingales, L.(2013)。Innovation and institutional ownership。The American Economic Review，103(1)，277-304。 |
| 19. | Chambers, D.、Jennings, R.、Thompson, R. B.(2003)。Managerial discretion and accounting for research and development costs。Journal of Accounting, Auditing & Finance，18(1)，79-114。 |
| 20. | Chan, K.、Lin, Y. H.、Wang, Y. Z.(2015)。The information content of R&D reductions。Journal of Empirical Finance，34，131-155。 |
| 21. | Edmans, A.(2009)。Blockholder trading, market efficiency, and managerial myopia。The Journal of Finance，64(6)，2481-2513。 |
| 22. | Francis, J.、Smith, A.(1995)。Agency costs and innovation some empirical evidence。Journal of Accounting and Economics，19(2/3)，383-409。 |
| 23. | Eng, L. L.、Shackell, M.(2001)。The implications of long-term performance plans and institutional ownership for firms research and development (R&D) investments。Journal of Accounting, Auditing & Finance，16(2)，117-139。 |
| 24. | Dutta, S.、Narasimharo, O.、Rajiv, S.(1999)。Success in high-technology market: Is marketing capability critical。Marketing Science，18(4)，541-568。 |
| 25. | Grullon, Gustavo、Michaely, Roni(2004)。The information content of share repurchase programs。The Journal of Finance，59(2)，651-680。 |
| 26. | Hall, B. H.、Lemer, J.(2010)。The financing of R&D and innovation。Handbook of the Economics of Innovation，1，609-639。 |
| 27. | Hitt, M. A.、Hoskisson, R. E.、Ireland, R. D.(1994)。A mid-range theory of the interactive effects of international and product diversification on innovation and performance。Journal of management，20(2)，297-326。 |
| 28. | Holmstrom, B.(1989)。Agency costs and innovation。Journal of Economic Behavior & Organization，12(3)，305-327。 |
| 29. | Hoskisson, R. E.、Hitt, M. A.(1988)。Strategic control systems and relative R&D investment in large multiproduct firms。Strategic management Journal，9(6)，605-621。 |
| 30. | Jensen, M. C.(1993)。The modem industrial revolution, exit, and the failure of internal control systems。Journal of Finance，48(3)，831-880。 |
| 31. | Khanna, T.、Palepu, K.(1997)。Why focused strategies may be wrong for emerging markets。Harvard Business Review，75(4)，41-48。 |
| 32. | Kim, J.、Marschke, G.(2004)。Accounting for the recent surge in US patenting: changes in R&D expenditures, patent yields, and the high tech sector。Economics of Innovation and New Technology，75(6)，543-558。 |
| 33. | Loudder, M. L.、Behn, B. K.(1995)。Alternative income determination rules and earnings usefulness: the case of R&D costs。Contemporary Accounting Research，72(1)，185-205。 |
| 34. | Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review，77(2)，237-264。 |
| 35. | Luo, J. H.、Wan, D. F.、Cai, D.(2012)。The private benefits of control in Chinese listed firms: Do cash flow rights always reduce controlling shareholders tunneling?。Asia Pacific Journal of Management，29(2)，499-518。 |
| 36. | Tian, X.(2011)。The role of venture capital syndication in value creation for entrepreneurial firms。Review of Finance，16(1)，245-283。 |
| 37. | Lev, B.、Sougiannis, T.(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics，21(1)，107-138。 |
| 38. | Aboody, David、Lev, Baruch(2000)。Information Asymmetry, R&D, and Insider Gains。Journal of Finance，55(6)，2747-2766。 |
| 39. | Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review，73(3)，305-333。 |
| 40. | Chan, Louis K. C.、Lakonishok, Josef、Sougiannis, Theodore(2001)。The stock market valuation of research and development expenditures。Journal of Finance，56(6)，2431-2456。 |
| 41. | Khanna, Tarun、Palepu, Krishna(2000)。Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups。The Journal of Finance，55(2)，867-891。 |
| 42. | Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。 |
| 43. | 曹壽民、陳光政(20100600)。創新活動、國際化與公司績效：以臺灣上市公司之國外直接投資檢測。管理學報，27(3)，205-224。 延伸查詢 |
| 44. | Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。 |