| dc.contributor.advisor | 林良楓 | zh_TW |
| dc.contributor.author (Authors) | 楊家瑜 | zh_TW |
| dc.creator (作者) | 楊家瑜 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:03:01 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:03:01 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:03:01 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0093353013 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34222 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353013 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本研究採用資料包絡分析法整合專利權產出價值與專利權效率來探討其對公司價值之關聯性。本研究除探討公司新發明與新型式專利的績效差異外，並同時以修正式Ohlson模型、股價報酬模型、及資產報酬率模型分別比較專利權在納入效率概念後與一般專利權產出何者對公司價值有較高的解釋能力。實證結果亦發現，新型與新式樣專利雖沒有較發明專利可以創造出較高的銷售價值，但相對而言，其投入成本卻可大幅減少，因此反而有較高的績效表現。此外專利權效率與公司價值之關聯性，在控制其他變數後僅修正式Ohlson模式顯示規模效率達到統計上之顯著水準。而在比較專利權效率與專利權產出對公司價值之測試中，不同模式下之Vuong test都顯示兩者並無差異。此結果顯示大部份的投資人多只注重創新的結果，而較不注重公司創新過程中成本效益的問題。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論.........................................1第一節 研究動機與目的................................1第二節 研究問題.....................................2第二章 文獻回顧.....................................4第一節 專利之概述 ................................4第二節 化學產業之概述................................5第三節 資料包絡分析法相關理論及應用....................6第四節 專利權效率之相關文獻探討.......................11第五節 無形資產價值之相關文獻探討.....................15第六節 專利權價值之相關文獻探討.......................17第三章 研究方法.....................................24第一節 研究假說.....................................24第二節 變數衡量.....................................25第三節 資料來源與處理................................34第四節 分析方法.....................................35第四章 實證結果與分析................................38第一節 假說一之實證結果與分析.........................38第二節 假說二之測試－專利權效率與公司價值之關聯性分析....45第三節 假說三之測試－專利權產出與公司價值之關聯性分析....53第四節 專利權效率及專利權產出與公司價值之關聯性比較......60第五章 結論與建議....................................62第一節 結論.........................................62第二節 建議.........................................63附錄一：專利權「價值」的估計過程.......................65附錄二：相關變數之Pearson分析.........................66參考文獻............................................68 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353013 | en_US |
| dc.subject (關鍵詞) | 資料包絡分析法 | zh_TW |
| dc.subject (關鍵詞) | 專利權效率 | zh_TW |
| dc.subject (關鍵詞) | 公司價值 | zh_TW |
| dc.title (題名) | 專利權績效與公司價值之關聯性研究-以我國化學產業為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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