| dc.creator (作者) | 劉正田 | zh_TW |
| dc.creator (作者) | Liu, Jen-Ten | en_US |
| dc.date (日期) | 2001-07 | - |
| dc.date.accessioned | 15-Nov-2017 14:53:03 (UTC+8) | - |
| dc.date.available | 15-Nov-2017 14:53:03 (UTC+8) | - |
| dc.date.issued (上傳時間) | 15-Nov-2017 14:53:03 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/114712 | - |
| dc.description.abstract (摘要) | 本文探討企業研發支出資本化之會計理論，首先以國內股票上市公司為實證對象，驗證企業盈餘是否受過去研發投資而產生效益，並依據Feltham and Ohlson(1995)及Bernard(1995)之會計基礎評價模式，比較研發支出資本化與費用化之評價模式特性。本文實證發現如下：(1)上市公司研發支出效益約落後一年，於未來二至五年實現。(2)依據Feltham and Ohlson評價模式，發現研發強度較高之樣本(研發強度達3%以上樣本)，採資本化較採費用化模式之帳面價值係數較小，超常盈餘持續性係數較大，評價模式之解釋能力較高。研發強度較低之樣本(研發強度未達3%樣本)，上述特性則不顯著。 | zh_TW |
| dc.description.abstract (摘要) | This study investigates the theory of capitalization for R&D expenditures by examining whether the earnings of listed corporations in Taiwan reflect benefits due to the past R&D investments. Based on the valuation model of Fetham and Ohlson (1995) and Bernard (1995), effects of capitalizing and expensing R&D expenditures are compared. The major findings of this study are as follows: (1) The benefits due to R&D of the listed corporations are realized in two to five years and there is almost one-year time lag. (2) Based on the valuation model of Feltham and Ohlson (1995), the capitalization model shows that companies with high R&D intensities have a smaller coefficient for the book value, a greater coefficient for abnormal accounting earnings and higher explanatory power in the valuation model, as compared to the expensing model. But for the less R&D intensity groups, the above effects are not significant. | en_US |
| dc.format.extent | 106 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 會計評論, 33, 1-26 | zh_TW |
| dc.subject (關鍵詞) | 研究發展 ; 資本化 ; Feltham and Ohlson評價模式 | zh_TW |
| dc.subject (關鍵詞) | R&D (research and development) ; Capitalization ; Feltham and Ohlson valuation model | en_US |
| dc.title (題名) | 研發支出資本化之會計基礎股票評價 | zh_TW |
| dc.title (題名) | Accounting Based Valuation Model of Capitalization for R&D | en_US |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.6552/JOAR.2001.33.1 | - |
| dc.doi.uri (DOI) | http://dx.doi.org/10.6552%2fJOAR.2001.33.1 | - |
