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題名:企業商譽與研發投資關係之研究
書刊名:科技管理學刊
作者:劉正田
作者(外文):Liu, Jenten
出版日期:1999
卷期:4:2
頁次:頁105-124
主題關鍵詞:商譽研究發展超常盈餘Feltham and Ohlson評價模式GoodwillResearch & developmentR&DAbnormal earningsFeltham and Ohlson valuation model
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(11) 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:8
  • 共同引用共同引用:57
  • 點閱點閱:28
期刊論文
1.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
2.Bernstein, J. I.(1989)。The Structure of Canadian Inter-Industry R&D Spillovers, and the Rates of Return to R&D。Journal of Industrial Economics,37(3),315-328。  new window
3.Bernard, V.(1995)。The Feltham-Ohlson Framework: Implications for Empiricists。Contemporary Accounting Research,11(2),733-747。  new window
4.Sougiannis, T.(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
5.Solow, R. M.(1960)。On a Family of Lag Distributions。Econometrica,28(2),393-406。  new window
6.Maddala, G. S.、Rao, A. S.(1971)。Maximum Likelihood Estimation of Solow's and Jorgenson's Distributed Lag Models。The Review of Economics and Statistics,53(1),80-88。  new window
7.Johnson, O.(1967)。A Consequential Approach to Accounting for R & D。Journal of Accounting Research,5(2),164-172。  new window
8.Almon, Shirley(1965)。The Distributed Lag between Capital Appropriations and Expenditures。Econometrica: Journal of the Econometric Society,33(1),178-196。  new window
9.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
10.Feltham, G. A.、Ohlson, J. A.(1996)。Uncertainty resolution and the theory of depreciation measurement。Journal of Accounting Research,34(2),209-234。  new window
11.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
12.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
會議論文
1.劉正田(1997)。企業研究發展投資績效對股票長期報酬影響之實證研究。1997年企業管理國際研討會,東吳大學企業管理系主辦 551-572。  延伸查詢new window
2.彭火樹、劉正田(1996)。股票價格之會計評量基礎。中華民國商業教育學術論文發表會,109-118。  延伸查詢new window
圖書
1.Kieso, D. E.、Weygandt, J. J.(1994)。Intermediate Accounting。New York:John Wiley & Sons, Inc.。  new window
2.Johnston, J.(1984)。Econometric Methods。New York, NY:McGraw-Hill Borh Company。  new window
圖書論文
1.鄭丁旺(1997)。無形資產。中級會計學。鄭丁旺。  延伸查詢new window
2.施建生(1996)。熊比德。現代經濟思潮。大中國圖書公司。  延伸查詢new window
3.Financial Accounting Standards Board(1974)。Accounting for Research and Development Costs。Statement of Financial Accounting Standards。  new window
 
 
 
 
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