| Summary: | 碩士 === 國立中正大學 === 會計所 === 94 === This study investigates the association between competition, innovation and organizational performance. First, we use industry-level data from 13 industries to investigate the association between innovation and competition. The empirical results indicate that the relationship between innovation and competition could be graphically depicted as an inverted U-shaped curve. Second, we use firm-level data from 315 companies to investigate the association between innovation and organizational performance. The empirical results indicate that greater innovation leads to higher market performance, but not accounting performance. Third, the study investigates whether competition could affect the relationship between innovation and organizational performance. The empirical results indicate that the positive relationship between innovation and organizational performance are stronger in less competitive environment. Therefore, if firms are not in intense-competition environment, they should focus on innovation.
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