會議論文
| 學年 | 93 |
|---|---|
| 學期 | 2 |
| 發表日期 | 2005-06-18 |
| 作品名稱 | Investment in intangibles and its effect on firm performance |
| 作品名稱（其他語言） | |
| 著者 | Lin, Ku-Jun; Lo, Wen-Chen |
| 作品所屬單位 | 淡江大學會計學系 |
| 出版者 | 臺北縣：淡江大學 |
| 會議名稱 | 2005年管理科學與經營決策國際學術研討會=The 2005 International Conference in Management Sciences and Decision Making |
| 會議地點 | 臺北縣, 臺灣 |
| 摘要 | 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. |
| 關鍵字 | Intangibles;Firm performance |
| 語言 | en |
| 收錄於 | |
| 會議性質 | 國際 |
| 校內研討會地點 | 淡水校園 |
| 研討會時間 | 20050618~20050618 |
| 通訊作者 | |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | 紙本 |
| 出處 | 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 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/22152 ) |