The relationship between directors and supervisors with industry specialization, R&D expenditures and future earnings.

• Main Authors: LIU,SHAN-YU, 劉上瑜
• Other Authors: Li,CHI-HUA
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/68460834908602520304

碩士 === 輔仁大學 === 會計學系碩士班 === 104 === This study used the observations from TWSE and GTSM listed companies in Taiwan during 2006 to 2010 to investigate the influence of directors and supervisors with industry specialization on the positive relationship between R&D expenditures and future earnings. The industry specialization of the board of the directors and supervisors (“DRI scores”, for short) is based on the Input-Output tables published by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan of Taiwan. The results of this study show that the board of directors and supervisors with industry specialization can provide companies some expertise and advices, which are relevant to the industry. When the companies have directors and supervisors with industry specialization, who provide relevant expertise and advice to company and help companies to conduct research and development, there are more reference information that enable companies to increase more future earnings.