The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms:An Application of The Smooth Transition Regression Model

碩士 === 東吳大學 === 會計學系 === 101 === Earnings are the important information to assess corporate performance. Profit and Loss firms whose earnings and stock price relationship is not homogeneous, and negative earnings have less relevance. Therefore, this study found that the lagged R&D expenditures v...

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Bibliographic Details
Main Authors: Huang Ya Lin, 黃雅琳
Other Authors: Cheng Che Hui
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/v8jpkh