Summary: | 碩士 === 東海大學 === 會計學系 === 103 === The key to break disadvantage and maintain sustainable growth for companies lies in innovation capability. In addition, to maximize value, the firms should make the best use of its own resources to develop appropriate innovation capability based on different business types. This study examines the relationships among the innovation capabilities, business types and firm performance for Taiwan’s listed electronics industry companies that applied for patents in the U.S. Patent & Trademark Office (USPTO) from 2007 to 2013. The empirical results show that (1) Innovation depth and breadth both enhance accounting performance; innovation depth enhance firm value; (2) relative to ODM and OBM companies, the innovation breadth can’t increase accounting performance for OEM companies; (3) for ODM companies, the innovation depth can increase accounting performance and when the innovation activities are broader, it can further increase accounting performance and firm value; (4) OBM companies concentrating more on certain technical field will lead to higher firm value.
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