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題名：藥品許可證價值攸關性之研究
書刊名：中華會計學刊
作者：陳光政 引用關係／紀信義 引用關係
作者(外文)：Chen, Guang-zheng／Chi, Hsin-yi
出版日期：2017
卷期：13:1
頁次：頁129-156
主題關鍵詞：價值攸關性；藥品許可證；無形資產；Value relevance；Drug permit license；Intangibles
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:78
  • 點閱點閱:23
期刊論文
1.Ely, K.、Simko, P. J.、Thomas, L. G.(2003)。The usefulness of biotechnology firms' drug development status in the evaluation of research and development costs。Journal of Accounting, Auditing and Finance，18(1)，163-195。  new window
2.Hirschey, M.、Richardson, V. J.、Scholz, S.(2001)。Value Relevance of Nonfinancial Information: the Case of Patent Data。Review of Quantitative Finance and Accounting，17(3)，223-236。  new window
3.陳琮淵、王振寰(20091200)。臺灣的生技製藥產業：發展、創新與限制。臺灣社會學刊，43，159-208。new window  延伸查詢new window
4.Goodwin, J.、Ahmed, K.(2006)。Longitudinal Value Relevance of Earnings and Intangible Assets: Evidence from Australian Firms。Journal of International Accounting, Auditing and Taxation，15(1)，72-91。  new window
5.Dahmash, F. N.、Durand, R. B.、Watson, J.(2009)。The value relevance and reliability of reported goodwill and identifiable intangible assets。The British Accounting Review，41(2)，120-137。  new window
6.Blacconiere, W. G.、Northcut, W. D.(1997)。Environmental Information and Market Reactions to Environmental Legislation。Journal of Accounting, Auditing and Finance，12(2)，149-178。  new window
7.Barth, M. E.、Beaver, W. H.、Landsman, W. R.(1996)。Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107。The Accounting Review，71(4)，513-537。  new window
8.Nelson, K. K.(1996)。Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107。The Accounting Review，71(2)，161-182。  new window
9.Eccher, Elizabeth A.、Ramesh, K.、Thiagarajan, S. R.(1996)。Fair value disclosures by bank holding companies。Journal of Accounting & Economics，22(1-3)，79-117。  new window
10.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research，37(2)，319-352。  new window
11.Ittner, C. D.、Larcker, D. F.(1998)。Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction。Journal of Accounting Research，36，1-35。  new window
12.Venkatachalam, Mohan(1996)。Value-relevance of Banks' Derivatives Disclosures。Journal of Accounting and Economics，22(1-3)，327-355。  new window
13.Higson, C.(1998)。Goodwill。British Accounting Review，30(2)，141-158。  new window
14.Muller, K. A. III(1999)。An examination of the voluntary recognition of acquired brand names in the United Kingdom。Journal of Accounting and Economics，26(1-3)，179-191。  new window
15.Barth, M. E.(1991)。Relative measurement errors among alternative pension asset and liability measures。The Accounting Review，66(3)，433-463。  new window
16.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings, Adaptation and Equity Value。The Accounting Review，72(2)，187-215。  new window
17.Kothari, S. P.、Zimmerman, Jerold L.(1995)。Price and return models。Journal of Accounting & Economics，20(2)，155-192。  new window
18.Shah, S. Z. A.、Stark, A. W.、Akbar, S.(2009)。The Value Relevance of Major Media Advertising Expenditures: Some U.K. Evidence。The International Journal of Accounting，44(2)，187-206。  new window
19.林彩梅、周文玲(20080300)。我國西藥及生技製藥業國際競爭力分析。多國籍企業管理評論，2(1)，29-50。new window  延伸查詢new window
20.技術尖兵(2001)。鑽研關鍵中間體製程搶佔美國學名藥市場。技術尖兵，84，12-13。  延伸查詢new window
21.王曉雯、王泰昌、吳明政(20080400)。企業經營型態與研發活動績效。管理學報，25(2)，173-193。new window  延伸查詢new window
22.楊朝旭、黃潔(20030400)。非財務性資訊之價值攸關性--以銀行業之服務品質為例。中華管理評論，6(2)，30-46。  延伸查詢new window
23.Al-Akra, M.、Ali, M. J.(2012)。The value relevance of corporate voluntary disclosure in the Middle-East: The case of Jordan。Journal of Accounting and Public Policy，31(5)，533-549。  new window
24.Amir, E.、Lev, B.(1996)。Value-relevance of nonfinancial information: The wireless communications industry。Journal of Accounting and Economics，22(1-3)，3-30。  new window
25.Beattie, V.(2005)。Moving the financial accounting research front forward: The UK contribution。The British Accounting Review，37(1)，85-114。  new window
26.Choi, B. B.、Collins, D. W.、Johnson, W. B.(1997)。Valuation implications of reliability differences: The case of nonpension postretirement obligations。The Accounting Review，72(3)，351-383。  new window
27.Feltham, G. A.、Ohlson, J. A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。  new window
28.Dedman, E.、Lin, S. W.-J.、Prakash, A. J.、Chang, C.-H.(2008)。Voluntary disclosure and its impact on share prices: Evidence from the UK biotechnology sector。Journal of Accounting and Public Policy，27(3)，195-216。  new window
29.Gu, F.、Li, J. Q.(2010)。The value-relevance of advertising: Evidence from pharmaceutical industry。Journal of Accounting, Auditing and Finance，25(1)，85-120。  new window
30.Kallapur, S.、Kwan, S. Y. S.(2004)。The value relevance and reliability of brand assets recognized by U.K. firms。The Accounting Review，79(1)，151-172。  new window
31.Jakobsen, J. B.、Voetmann, T.(2003)。Post-acquisition performance in the short and long run: Evidence from the Copenhagen stock exchange 1993-1997。European Journal of Finance，9(4)，323-342。  new window
32.Jaggi, B.、Lin, B.、Govindaraj, S.、Lee, P.(2009)。The value relevance of corporate restructuring charges。Review of Quantitative Finance and Accounting，32(2)，101-128。  new window
33.Hu, N.、Liu, L.、Tripathy, A.、Yao, L. J.(2011)。Value relevance of blog visibility。Journal of Business Research，64(12)，1361-1368。  new window
34.Kothari, S. P.(2011)。Capital markets research in accounting。Journal of Accounting and Economics，31(1-3)，105-231。  new window
35.Liu, Q.(2006)。How good is good news? Technology depth, book-to-market ratio, and innovative events。Journal of Accounting, Auditing and Finance，21(3)，293-321。  new window
36.Lev, B.、Sougiannis, T.(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics，21(1)，107-138。  new window
37.Ota, K.(2003)。The impact of price and return models on value relevance studies: A review of theory and evidence。Accounting Research Journal，16(1)，6-20。  new window
38.Riley, R. A. Jr.、Pearson, T. A.、Trompeter, G.(2003)。The value relevance of nonfinancial performance variables and accounting information: The case of the airline industry。Journal of Accounting and Public Policy，22(3)，231-254。  new window
39.Skinner, D. J.(1996)。Are disclosures about bank derivatives and employee stock options 'value relevant'?。Journal of Accounting and Economics，22(1-3)，393-405。  new window
40.Yang, Y.-W.(2007)。The value-relevance of nonfinancial information: The biotechnology industry。Advances in Accounting，23(1)，287-314。  new window
41.Wyatt, A.(2008)。What financial and non-financial information on intangibles is valuerelevant? A review of the evidence。Accounting and Business Research，38(3)，217-256。  new window
42.Barth, M. E.、Clinch, G.(1998)。Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates。Journal of Accounting Research，36(3)，199-233。  new window
43.McWilliams, A.、Siegel, D.(1997)。Event studies in management research: Theoretical and empirical issues。Academy of Management Journal，40(3)，626-657。  new window
44.Rajgopal, S.、Venkatachalam, M.、Kotha, S.(2003)。The value relevance of network advantages: The case of e-commerce firms。Journal of Accounting Research，41(1)，135-162。  new window
45.Barber, Brad M.、Lyon, John D.(1997)。Detecting Long-Run Abnormal Stock Returns: The Empirical Power and Specification of Test Statistics。Journal of Financial Economics，43(3)，341-372。  new window
46.Barth, M. E.、Clement, M. B.、Foster, G.、Kasznik, R.(1998)。Brand values and capital market valuation。Review of Accounting Studies，3(1/2)，41-68。  new window
47.Brown, Stephen、Lo, Kin、Lys, Thomas(1999)。Use of R2 in Accounting Research: Measuring Changes in Value Relevance over the Last Four Decades。Journal of Accounting & Economics，28(2)，83-115。  new window
48.MacKinlay, A. Craig(1997)。Event Studies in Economics and Finance。Journal of Economic Literature，35(1)，13-39。  new window
49.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
50.Fama, Eugene F.(1998)。Market efficiency, long-term returns, and behavioral Finance。Journal of Financial Economics，49(3)，283-306。  new window
51.Lyon, John D.、Barber, Brad M.、Tsai, Chih-Ling(1999)。Improved Methods for Tests of Long-Run Abnormal Stock Returns。Journal of Finance，54(1)，165-201。  new window
52.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics，25(1)，1-34。  new window
53.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics，24(1)，39-67。  new window
54.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
55.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(2001)。The relevance of the value relevance literature for financial accounting standard setting: another view。Journal of Accounting and Economics，31(1-3)，77-104。  new window
56.Bernard, Victor L.、Merton, Robert C.、Palepu, Krishna G.(1995)。Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience。Journal of Accounting Research，33(1)，1-32。  new window
57.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
58.金成隆、林修葳、紀信義(20040400)。專利權的價值攸關性：從企業生命週期論析。管理學報，21(2)，175-197。new window  延伸查詢new window
59.曹壽民、鄧秋菊(20040400)。商標件數與估計價值價值攸關性之研究。管理學報，21(2)，213-235。new window  延伸查詢new window
60.Aboody, David、Lev, Baruch(1998)。The Value Relevance of Intangibles: The Case of Software Capitalization。Journal of Accounting Research，36(Supplement)，161-191。  new window
61.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
62.Brown, Stephen J.、Warner, Jerold B.(1985)。Using Daily Stock Returns: The Case of Event Studies。Journal of Financial Economics，14(1)，3-31。  new window
研究報告
1.Bowen, R.、Shores, D.(2000)。Economic context and the value relevance of accounting data。University of Washington。  new window
2.Chambers, D.、Jennings, R.、Thompson, R. B. II(2000)。Evidence on the usefulness of capitalizing and amortizing research and development costs。University of University of Illinois at Urbana-Champaign。  new window
3.Shortridge, R.(2001)。Measuring R&D success: A study of new drug approvals in the pharmaceutical industry。Ball State University。  new window
4.Stambaugh, R. F.(1986)。Bias in regressions with lagged stochastic regressors。University of Chicago。  new window
圖書
1.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
2.財團法人生物技術開發中心(2011)。醫藥產業年鑑2011。台北：財團法人生物技術開發中心。  延伸查詢new window
3.財團法人生物技術開發中心(2007)。醫藥產業年鑑2007。台北：財團法人生物技術開發中心。  延伸查詢new window
4.Kennedy, P.(1992)。A Guide to Econometrics。MA：The MIT Press。  new window
其他
1.林進修(20111119)。減少醫療支出 邱文達：學名藥是全球趨勢。  延伸查詢new window
2.黃文奇(20140423)。四藥廠結盟 開發抗癌藥。  延伸查詢new window
3.魏興中(20121225)。中天藥進 群益RH沖天。  延伸查詢new window
4.謝柏宏(20100729)。健喬攝護腺藥 估年賣3億。  延伸查詢new window
 
 
 
 
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