研發與資本支出是否能增加公司價值?台灣觀光餐飲旅遊服務業之研究

• Main Authors: Chu-Ying Tai, 戴筑穎
• Other Authors: Ying-Shing Lin
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/atv3hr

碩士 === 國立高雄第一科技大學 === 會計資訊研究所 === 104 === In recent years,the government has advocated business and industry innovation investment in research and development (R&D),not only to increase industrial competitiveness but also to increase the enterprise''s ability to pursue profit maximization. As regards to the enterprise R&D capital spending related research, many scholars focus on technology industry for research object, less in catering and tourism business. Therefore, this research focus on industry in catering and tourism business listed in Taiwan exchange as research object for the period of 2010-2014 for empirical research in order to answer the questions that “Can R&D capital spending in tourism related business increase company value?” The research empirical results show that : 1. R&D spending was positively correlated with the value of the company; 2.capital spending and company value for are significantly related.The research results may provide business managers reference in determining and justifying the R&D capital spending decisions.