| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 103 === The issues of family firms have been widely discussed. However, the effect of family firms has not reached consistent conclusions. This study will focus on exploring the relationship among family firms, the productivity of R&D and the variation of R&D, and futher analyze the influence of IPO, which has rarely been discussed in the past and to provide the different point of view to family firms. This study consists of enterprises registered in the public stocking market between 2001 and 2010 with samples of 8,459 observations. The empirical results indicate that there is a positive relationship between family firms and R&D productivity, and the years of IPO can strengthen this relationship. However, there is a negative relationship between family firms and R&D variation, and the years of IPO don’t have much affect to this relationship.
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