教師資料查詢 | 類別: 會議論文 | 教師: 林谷峻 Lin Ku-jun (瀏覽個人網頁)

標題:Investment in intangibles and its effect on firm performance
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
語言英文
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
國別中華民國
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
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