The Study of the Performance of OBM and OEM Firms

• Main Authors: Chiu-Min Chiang, 江邱民
• Other Authors: Chun-Ho Chen
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/00587397364312538084

碩士 === 國立中興大學 === 會計學研究所 === 99 === In the past Taiwan was famous for the OEM industry in the world. However, in recent years the boom of the OEM industry has gone by the rise of emerging countries, and competition among OEM firms. Instead, the concept of OBM gradually is emerging. This study is to investigate whether OBM firms have significant differences with OEM firms in performances over the same period. The OBM firm of acquiring Branding Taiwan Top 20 is the main research sample, and the OEM firm is control sample. The sample period is from 2003 to 2009. The main empirical results indicate the OBM firm is not significantly better in stock and accounting performance over the same period than the OEM firm. To avoid the extreme values of independent variables affect the empirical result, this study remove the extreme values of independent variables for further study, and find the OBM firm is significantly better in accounting performance over the same period than the OEM firm. In addition, the study find the OBM firm put more resources in R & D, operating margin would be higher. The OBM firm put too many resources in marketing, which have a negative effect on the current accounting performance.