The Benefits of the R&D Invested by GISA Listed Companies
碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This study examines the effect of the R&D investments of the GO Incubation Board for Startup and Acceleration Firms (GISA) listed firms on its patents and operating income. The sample comprises 77 GISA listed firms from 2012 to 2015. One of the results indicat...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/15729469389936244293 |
| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This study examines the effect of the R&D investments of the GO Incubation Board for Startup and Acceleration Firms (GISA) listed firms on its patents and operating income. The sample comprises 77 GISA listed firms from 2012 to 2015. One of the results indicates that the R&D expenditure of the GISA listed firms is directly related to operating revenues. It shows that R&D expenditure brings economic benefits to the GISA listed firms and it can increases future operating revenues. Moreover, the empirical results indicate that R&D expenditure is directly related to patent increment, suggesting that R&D expenditure is helpful to obtain patents. The linkaqe are more pronounced in electronics-related industry and cultural creative industry.
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