The Study on Firm-Specific Characteristics of R&D capital ratio
碩士 === 輔仁大學 === 會計學系碩士班 === 92 === Taiwan’s GAAP mandates the full expensing of R&D in financial statements. But lots of literatures show that firms’ market values are positively related to R&D outlays. Using Almon lag procedure to estimate the relation between earnings and R&D series, t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/20632858824448434847 |