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題名:研發密集公司剩餘報酬產生原因:風險溢酬或訂價錯誤?
書刊名:證券市場發展季刊
作者:范宏書 引用關係林彥廷
作者(外文):Fan, Hung-shuLin, Yan-ting
出版日期:2010
卷期:22:3=87
頁次:頁1-38
主題關鍵詞:研究發展支出資本化錯誤評價風險溢酬剩餘報酬R&D expenditureCapitalizationMispricingRisk premiumExcess return
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:3
  • 共同引用共同引用:211
  • 點閱點閱:111
期刊論文
1.Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
2.Lev, Baruch、Sarath, Bharat、Sougiannis, Theodore(2005)。R&D Reporting Biases and Their Consequences。Contemporary Accounting Research,22(4),977-1026。  new window
3.Chambers, Dennis、Ross, Jennings、Robert, B. Thompson II(2002)。Excess Returns to R&D-Intensive Firms。Review of Accounting Studies,7(2),133-158。  new window
4.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
5.Kothari, Sagar P.、Laguerre, Ted E.、Leone, Andrew J.(2002)。Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditures versus R&D outlays。Review of Accounting Studies,7(4),355-382。  new window
6.Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review,77(2),237-264。  new window
7.Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2005)。Accrual reliability, earnings persistence and stock prices。Journal of Accounting and Economics,39(3),437-485。  new window
8.Chan, S. H.、Martin, J. D.、Kensinger, J. W.(1990)。Corporate research and development expenditures and share value。Journal of Financial Economics,26(2),255-276。  new window
9.Bublitz, Bruce、Ettredge, Michael(1989)。The Information in Discretionary Outlays: Advertising, Research, and Development。The Accounting Review,64(1),108-124。  new window
10.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
11.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
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.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。  new window
14.Eberhart, Allan C.、Maxwell, William F.、Siddique, Akhtar R.(2004)。An Examination of Long-Term Abnormal Stock Returns and Operating Performance following R&D Increases。The Journal of Finance,59(2),623-650。  new window
15.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
16.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
17.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。  new window
18.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
19.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
20.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
21.蘇怡瑜(2004)。以債權人觀點論研發支出未來效益與風險之抵換關係。國立政治大學 / 會計研究所 ; 碩士論文 ; 未出版。  延伸查詢new window
22.Desai, H.、Rajgopal, S.、Venkatachalam, M.(2004)。Value-Glamour and Accrulas Mispricing: One Anomaly or Two?。The Accounting Review,79,355-385。  new window
23.Fama, E. F.(1991)。Efficient capital Market II。Journal of Finance,46,1575-1617。  new window
學位論文
1.劉正田(1997)。研究發展支出之效益及其資本化會計資訊對股票評價攸關性之研究(博士論文)。國立政治大學。new window  延伸查詢new window
2.馬鳳禧(2003)。會計保守性對盈餘品質之影響及與股價報酬之關聯性。國立台灣大學。  延伸查詢new window
3.楊幼梅(2002)。研究發展支出與未來股票報酬之關聯性研究。私立中原大學。  延伸查詢new window
4.楊美津(1996)。以實證探討研究發展費用化在台灣之市場評價。淡江大學。  延伸查詢new window
5.趙耀君(1997)。企業研發支出之價值衡量。東吳大學。  延伸查詢new window
6.Officer, R. R.(1971)。A Time Series Examination of the Market Factor of the New York Stock Exchange。University of Chicago ; Graduate School of Business。  new window
圖書
1.Beaver, W. H.(2002)。Financial Reporting: An Accounting Revolution。Financial Reporting: An Accounting Revolution。0:Prentice Hall。  new window
2.Neter, J.、Wasserman, W.、Kutner, M. H.(1989)。Applied Linear Regression Models。Homewood, IL:New York:Irwin。  new window
3.Greene, W. H.(1991)。Econometric Analysis。N.Y., N.Y.。  new window
4.Penman, S. H.(2003)。Financial Statement Analysis and Security Valuation。N.Y., N.Y.。  new window
圖書論文
1.Miller, M. H.、Scholes, M.(1972)。Rate of return in relation to risk: A re-examination of some recent findings。Studies in the theory of capital markets。New York:Praeger。  new window
 
 
 
 
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