English  |  正體中文  |  简体中文  |  Items with full text/Total items : 49287/83828 (59%)
Visitors : 7158164      Online Users : 47
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/22152


    Title: Investment in intangibles and its effect on firm performance
    Authors: Lin, Ku-Jun;Lo, Wen-Chen
    Contributors: 淡江大學會計學系
    Keywords: Intangibles;Firm performance
    Date: 2005-06-18
    Issue Date: 2009-11-30 13:55:25 (UTC+8)
    Publisher: 臺北縣:淡江大學
    Abstract: The investments in tangible assets are treated as assets in accounting due to their stable future benefit on firm performance. However, investments in intangibles such as salary, research and development, and advertising are still being recognized as expenses due to their unclear effect on firm performance. The decision makers can hardly obtain effective information from those investments in intangibles. Although many researchers discuss the relationship between investments in intangibles and firm performance, yet the conclusion is still not concurred. This study employs nonparametric regression techniques to find the functional form of investment in intangibles and firm performance. The result reveals that (1) nonparametric model is suitable to describe the functional form of the investments in intangibles (2) investments in intangibles have deferred effect on firm performance (3) investments in intangibles of high-tech industries have more significant effects on firm performance than investments in intangibles of traditional industries.
    Relation: 2005年管理科學與經營決策國際學術研討會論文集=Proceedings of the 2005 International Conference in Management Sciences and Decision Making,頁375-390
    Appears in Collections:[會計學系暨研究所] 會議論文

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML120View/Open
    Investment in Intangibles and Its Effect on Firm Performance_英文摘要.docx摘要19KbMicrosoft Word87View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback