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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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

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spelling	ndltd-TW-101SCU003850052018-04-10T17:22:38Z http://ndltd.ncl.edu.tw/handle/v8jpkh The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms：An Application of The Smooth Transition Regression Model 負盈餘公司研發支出遞延效果與盈餘資訊之攸關性：平滑轉換迴歸模型之應用 Huang Ya Lin 黃雅琳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 variable is relevant information for the evaluation of these companies. This information can provide the company’s future earnings implications, so reducing the negative correlation between the negative earnings and stock price. In addition, the nonlinear model used in this study to measure the R&D expenditures on lagged effect of earnings, more accurately assess the impact of its effect on earnings. Cheng Che Hui 鄭哲惠 2013 學位論文 ; thesis 51 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	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 variable is relevant information for the evaluation of these companies. This information can provide the company’s future earnings implications, so reducing the negative correlation between the negative earnings and stock price. In addition, the nonlinear model used in this study to measure the R&D expenditures on lagged effect of earnings, more accurately assess the impact of its effect on earnings.
author2	Cheng Che Hui
author_facet	Cheng Che Hui Huang Ya Lin 黃雅琳
author	Huang Ya Lin 黃雅琳
spellingShingle	Huang Ya Lin 黃雅琳 The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms：An Application of The Smooth Transition Regression Model
author_sort	Huang Ya Lin
title	The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms：An Application of The Smooth Transition Regression Model
title_short	The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms：An Application of The Smooth Transition Regression Model
title_full	The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms：An Application of The Smooth Transition Regression Model
title_fullStr	The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms：An Application of The Smooth Transition Regression Model
title_full_unstemmed	The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms：An Application of The Smooth Transition Regression Model
title_sort	relevance of earnings information and lagged effect of r&d expenditure on loss firms：an application of the smooth transition regression model
publishDate	2013
url	http://ndltd.ncl.edu.tw/handle/v8jpkh
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The Relevance of Earnings Information and Lagged Effect of R&D Expenditure on Loss Firms：An Application of The Smooth Transition Regression Model

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