An Analysis of The Relationships between R&D Investment and Intangible Asset of Taiwan''s IC Assembly Industry
碩士 === 國立交通大學 === 科技管理學程碩士班 === 92 === In this thesis, the Capitalized Excess Earnings Method was introduced and applied to estimate the value of intangible asset in Taiwan’s IC assembly industry. Further, an analysis of the relationships between R&D investments and the intangible asset of Taiwa...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/57980108903014038888 |
| Summary: | 碩士 === 國立交通大學 === 科技管理學程碩士班 === 92 === In this thesis, the Capitalized Excess Earnings Method was introduced and applied to estimate the value of intangible asset in Taiwan’s IC assembly industry. Further, an analysis of the relationships between R&D investments and the intangible asset of Taiwan’s IC assemble industry was also conducted.
Financial reports of the Taiwan IC assembly firms over the period from 1991 to 2001 are collected from “Taiwan Economic Jounal Data Base”. Five hypotheses were formulated and tested to verify the value of intangible assets of Taiwan’s IC assembly industry.
The results of our study suggest that the value of the intangible asset of Taiwan’s IC assembly industry is positive. However, the value of the intangible asset exhibited a pattern of the declining. Results from the regression analysis between R&D investments and intangible asset showed that there existed a significantly negative relationship between R&D investments and intangible asset.
The study also finds that there is a positive relationship between the equipment investments and the intangible asset in Taiwan’s IC assemble industry. The evidence suggests the equipment investments enhance the value of the intangible asset of Taiwan’s IC assemble industry.
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