| dc.contributor.advisor | 詹凌菁 | zh_TW |
| dc.contributor.author (Authors) | 鄭人維 | zh_TW |
| dc.contributor.author (Authors) | Cheng, Ren Wei | en_US |
| dc.creator (作者) | 鄭人維 | zh_TW |
| dc.creator (作者) | Cheng, Ren Wei | en_US |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:53:05 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:53:05 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:53:05 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353035 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48913 | - |
| 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) | 97353035 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本研究以研究發展費用作為專利的投入變數，以專利數作為專利的產出數量變數，以平均專利範圍及平均專利發明人數作為專利的產出品質變數，使用長期間與大範圍的台灣樣本來探討專利資訊與企業財務績效之關連性，並透過專利資訊的使用者-分析師的觀點來判別哪些專利資訊是資訊使用者眼中的攸關資訊。研究結果發現大量的專利並不會對企業未來盈餘有明顯助益，擁有高品質的專利才是對企業未來盈餘有所助益的關鍵因素，研究結果亦發現分析師在進行盈餘預測時，並未適當的利用專利產出品質與專利產出數量資訊，且這些未經適當利用的專利資訊會增加盈餘預測誤差。故本研究建議資訊揭露相關準則及法規可針對專利資訊給予更完整、更透明的揭露。 | zh_TW |
| dc.description.abstract (摘要) | Patent’s value is hard to accurately identify under current generally accepted accounting principles. This paper uses firms in the Taiwan Stock Exchange to investigate the association of firm’s patents, future financial performance and the information used in analysts’ earnings forecasts. The patents were measured by the proxies of R&D expenditures, granted patents, patent claims and the number of patent inventors. The evidences show that possessing a large number of patents does not help future financial performance, but granting high quality patents does. The evidences also show that analysts do not appropriately use the information provided by patents, and this truly causes analysts’ forecast errors. Therefore, I suggest giving patents clearer and more complete disclosure, so that investors can obtain more value-relevant information. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機與目的 1第二節 論文架構 3第二章 文獻探討 4第一節 專利、智慧資本及無形資產 4第二節 專利品質資訊 6第三節 專利數量資訊 10第四節 分析師盈餘預測所使用之資訊 13第五節 會計準則對專利資訊之規範 15第三章 研究方法 18第一節 研究假說 18第二節 研究變數 20第三節 樣本資料 28第四節 分析方法 30第五節 實證模型 31第四章 實證結果分析 33第一節 樣本描述 34第二節 專利資訊與企業未來盈餘迴歸分析 42第三節 專利資訊與分析師盈餘預測修正迴歸分析 45第四節 專利資訊與分析師盈餘預測誤差迴歸分析 48第五章 衍生性分析 52第一節 專利類別之分析 52第二節 自變數指數化之分析 53第六章 結論與建議 57第一節 研究結論 57第二節 研究建議 59參考文獻 60 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353035 | en_US |
| dc.subject (關鍵詞) | 專利 | zh_TW |
| dc.subject (關鍵詞) | 分析師盈餘預測 | zh_TW |
| dc.subject (關鍵詞) | 研究發展費用 | zh_TW |
| dc.subject (關鍵詞) | 企業未來盈餘 | zh_TW |
| dc.subject (關鍵詞) | Patent | en_US |
| dc.subject (關鍵詞) | Analyst earnings forecast | en_US |
| dc.subject (關鍵詞) | R&D expense | en_US |
| dc.subject (關鍵詞) | Future earnings | en_US |
| dc.title (題名) | 專利資訊與分析師盈餘預測 | zh_TW |
| dc.title (題名) | Patents and analysts` forecasts | en_US |
| dc.type (資料類型) | thesis | en |
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