The industrial research on R&D expenditure and operating performance in Taiwan

• Main Authors: Chen, Yi-Shan, 陳宜姍
• Other Authors: Chou, Sheng-Te
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/39870942788295290020

碩士 === 中國文化大學 === 會計學系 === 103 === This study analyzes the enterprises invested R&D expenditure and operating performance in Taiwan and further classified as industrial electronics and non-electronic industry, analysis of similarities and differences between electronics and non-electronics industry. The results show that: business investment in the current period more than the case of the R&D expenditures, we have the negative correlations between the current R&D expenditure and the operating performance but having the positive of deferrable effects to the firm performances. In electronic industry, we have the negative correlations between the current R&D expenditure and the operating performance but having the positive of deferrable effects to the firm performances. In the current period more than the case of the R&D expenditures, it can make increased operating performance. In non-electronic industry, we have the negative correlations between the current R&D expenditure and the operating performance and don’t have the positive of deferrable effects to the firm performances. but in the current period more than the case of the R&D expenditures, it can make increased operating performance.