| Summary: | 碩士 === 東吳大學 === 會計學系 === 102 === The purpose of this study is to analysis the relationship between R&D investments and corporate performance in ICT industry between countries and to examine the impact of past R&D investments on future benefits. The research proceeded the secondary information analysis according to the finance database from Taiwan, China, Japan, Korea and USA ICT industry from 2009 to 2012 as examples, using quantile regression to analysis the relationship between R&D investments and corporate performance between countries.The research indicates that most of the Taiwan ICT industry has a positive relationship between R&D investments and corporate performance, and the R&D investments has lag effect; China ICT industry has a positive relationship between R&D investments and corporate performance, however, R&D investments has lag effect only on the companies which have better performance; Japan ICT industry has a positive relationship between R&D investments and corporate performance only on the companies which have better performance; USA ICT industry has a positive relationship between R&D investments and corporate performance on the companies which have better performance and has a negative relationship between R&D investments and corporate performance on the companies which have poor performance, KOREA ICT industry has a positive relationship between R&D investments and corporate performance on the companies which have normal and better performance, however, R&D investments has lag effect only on the companies which have better performance.The different country’s ICT industry has different impact between R&D investments and corporate performace.
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