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    題名: 臺灣上市資訊科技公司創新能力與財務績效關聯性之研究
    其他題名: A study of relationship between creative capability and financial performance for information technology companies listed in TSE
    台灣上市資訊科技公司創新能力與財務績效關聯性之研究
    作者: 黃淑卿;Huang, Shu-Ching
    貢獻者: 淡江大學企業管理學系碩士在職專班
    趙慕芬
    關鍵詞: IT產業;創新能力;研發支出;專利;財務績效;Information Technology;Creative Capability;R&D expense;Intelligent Capital;patent;financial performance
    日期: 2011
    上傳時間: 2011-12-28 18:20:31 (UTC+8)
    摘要: 在現今追求速度的社會環境,企業要生存、要獲利,產品就要能夠不斷的推陳出新,技術水準也要持續進步,而台灣IT產業能在國際上具有高度競爭力,首要歸功的就是技術的不斷創新。本研究以最近10年在台灣百大專利排名的上市IT產業公司為研究對象,並以該等公司所投入之研發成本及申請、獲准專利數量當作創新能力之指標,探討其與財務績效間的關連性,根據過去相關文獻建立了研究架構,並提出6項研究假說。本研究採用Panel Data模型做分析,根據研究架構及研究變數,設計了因變數為獲利能力及成長率的2個實證模型。在進行分析探討前,先使用變異數膨脹因子指標(variance inflation factor, VIF)與容忍值(tolerance)確認研究變數間無共線性問題,另以AIC原則篩選出自變數應納入探討的落後期數,再透過F檢定、Hausman檢定與LM或LR檢定確認了本研究的2個模型均以採用固定效果模型最為適切,最後進行實證模型檢定。經由本研究實證結果得知,研發支出及申請專利對台灣IT產業公司之財務績效有顯著影響,並且有著遞延效果;申請專利當年度可能績效未呈顯著,但隨著專利核准後,對績效的影響會在日後顯現。最後建議台灣的IT產業公司仍應持續投入研發及申請專利,展現並發揮創新能力,將有助於維持高度的競爭力及提高獲利能力,也得以永續經營。
    In today''s world where speed and timing play a critical role to commercial success, constant product innovation and technological improvements are necessary for a company to profit, or even survive. It is relentless creativity and technological advancements that have made Taiwan a fearsome competitor in the world''s IT industry.This paper studied a sample of TSE-listed IT companies who were also the top-100 patent owners in Taiwan for the last 10 years. By quantifying the amount of R&D costs invested by these companies, and using the number of patents applied and approved as indicators for creative capability, this research sought to investigate the connection between innovation and financial performance.This research was structured based on past studies, and proposed 6 hypotheses.This research adopted the Panel Data model for analysis. Based on the research framework and the variables involved, 2 test models were designed using profitability and growth rate as dependent variables. Before proceeding with analyses, sample data was tested using variance inflation factor (VIF) and tolerance to make ensure no collinearity among research variables. The AIC principles were then applied to identify the specific lag intervals where independent variables are subject to further investigation. Next, the F-test, Hausman test, and LM or LR tests were performed to confirm that the fixed effects model was most suitable for the 2 models designed in this paper. And finally, these 2 models were subject to empirical tests.The empirical results showed that R&D expenses and patent applications significantly impact the financial performance of Taiwan''s IT companies, and the effects are not immediate but deferred. Patents may not produce significant impacts on financial performance in the years of application, but their effects on financial performance tend to materialize during future years. It is recommended to Taiwan''s IT companies to continuously invest in R&D and patents while improving their creative capabilities, as this not only help sustain competitiveness, but are also crucial to profitability and sustained business operations.
    顯示於類別:[企業管理學系暨研究所] 學位論文

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