| Summary: | 碩士 === 國立臺北大學 === 國際財務金融碩士在職專班 === 100 === This study examines the relationship between R&D investment and financial performance in both Taiwanese pharmaceutical and medical device industries, and evaluates the different performance between those two industries. 9 pharmaceutical
companies and 9 medical device companies are included in dataset, over the period of 2003-2011.
The results show that investment in R&D has positive and significant relationship with the financial performance in the pharmaceutical industries, and medical device industries has opposite results of relationship. Moreover, the results indicate the relationship between the ratio of intangible assets by total assets has positive and significant relationship in the medical device industries, and pharmaceutical industries has opposite results of relationship.
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