The Value-Relevance of R&;D Expenditure：A Test of the Credit Rating Hypothesis
碩士 === 國立彰化師範大學 === 財務金融技術學系 === 103 === The research objective of this thesis is to discuss the impact of credit ratings on the value relevance of research and development expenditure, namely, whether the company is rated as a good credit rating one and acquires a lower capital cost, the impact of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/95262051247974303366 |