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    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/6348


    题名: 公司治理機制與研發投入相關性之研究
    The Correlation between Mechanism of Corporate Governance and Input of Research and Development
    作者: 俞睿恩
    贡献者: 會計學系
    关键词: 公司治理
    研發投入
    研究發展支出
    日期: 2007
    上传时间: 2010-07-05 14:59:35 (UTC+8)
    摘要: 本研究擬探討公司治理機制與研究發展投入之關連性。研究結論顯示：一、在長期觀點下：在上市上櫃公司方面，負債比率對於研發支出有顯著負向影響，獨立董監事比例對於研發支出有顯著正向影響，機構投資人持股比例對於研發支出有顯著負向影響。在上市公司方面，負債比率對於研發支出有顯著負向影響，獨立董監事比例對於研發支出有顯著正向影響，機構投資人持股比例對於研發支出有顯著負向影響。在上櫃公司方面，負債比率對於研發支出有顯著負向影響，董監事和經理人持股比例對於研發支出有顯著負向影響，獨立董監事比例對於研發支出有顯著正向影響。二、在短期觀點下：在上市上櫃公司方面，負債比率對於研發支出有顯著負向影響，董監事和經理人持股比例對於研發支出有顯著負向影響，獨立董監事比例對於研發支出有顯著正向影響。在上市公司方面，負債比率對於研發支出有顯著負向影響，獨立董監事比例對於研發支出有顯著正向影響，機構投資人持股比例對於研發支出有顯著負向影響。在上櫃公司方面，負債比率對於研發支出有顯著負向影響，董監事和經理人持股比例對於研發支出有顯著負向影響，獨立董監事比例對於研發支出有顯著正向影響，機構投資人持股比例對於研發支出有顯著正向影響。
    In recently years, corporate governance and research and development inputs are valued by corporation gradually. This study treats the correlation between corporate governance and research and development inputs. Research conclusion reveals:
    1. In the long-term aspect:
    In listed company at stock exchange market and listed company at over-the-counter market, it indicates a significant negative correlation between leverage and research and development inputs; a significant positive correlation between out-ratio and research and development inputs; a significant negative correlation between institutional investor holding percentage and research and development inputs.
    In listed company at stock exchange market, it indicates a significant negative correlation between leverage and research and development inputs; a significant positive correlation between out-ratio and research and development inputs; a significant negative correlation between institutional investor holding percentage and research and development inputs.
    In listed company at over-the-counter market, it indicates a significant negative correlation between leverage and research and development inputs; a significant negative correlation between directors, supervisors and managers holding percentage and research and development inputs; a significant positive correlation between out-ratio and research and development inputs.
    2. In the short-term aspect:
    In listed company at stock exchange market and listed company at over-the-counter market, it indicates a significant negative correlation between leverage and research and development inputs; a significant negative correlation between directors, supervisors and managers holding percentage and research and development inputs; a significant positive correlation between out-ratio and research and development inputs.
    In listed company at stock exchange market, it indicates a significant negative correlation between leverage and research and development inputs; a significant positive correlation between out-ratio and research and development inputs; a significant negative correlation between institutional investor holding percentage and research and development inputs.
    In listed company at over-the-counter market, it indicates a significant negative correlation between leverage and research and development inputs; a significant negative correlation between directors, supervisors and managers holding percentage and research and development inputs; a significant positive correlation between out-ratio and research and development inputs; a significant positive correlation between institutional investor holding percentage and research and development inputs.
    显示于类别:[會計學系暨研究所 ] 博碩士論文

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