The deferred effect of Enterprises'' R &D Patent

• Main Authors: Wei-Shen Lin, 林威伸
• Other Authors: Chia-Ying Ma
• Format: Others
• Language: zh-TW
• Published: 1998
• Online Access: http://ndltd.ncl.edu.tw/handle/37798423540573946669

碩士 === 東吳大學 === 會計學系 === 86 === Based on the nature of technology, the patent in Taiwan has three types, invention, new model and new design. In accordance to the definition in practices, this research reclassifies it as invention and innovation to explore the effect of timing relationship between R&and patent. The study focuses on Taiwanese listed companies and those traded in over the counter from 1989-1997. The study applies the FEP methodology to examine the time relationship of R&expense and the patent.The study has the following finds:1.There is no effect of time lag between R&expense and invention patents in manufacturing industry.2.Except the timing lag in 1992, the electric industry has no time lag effect between R&expense and invention patents. In addition, electric industry has one-year timing effect between R&expense and innovation patents in 1991.3.The non-electric manufacturing industry has no timing effect between R& expense and invention patents except in 1997. However, non-electric manufacturing industry has one-year timing effect between R&expense and innovation patents in 1992.