公司多角化、研發支出與公司績效

張慈玲

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公司多角化、研發支出與公司績效

Corporate Diversification, R&D Expenditure and Enterprise Performance

張慈玲 , Masters　　Advisor：王曉雯　　

繁體中文

研發支出；產業多角化；經營績效；全球多角化； R&D Expenditure ； industrial diversification ； global diversification ； enterprise performance

Abstract │ Reference (71) │ Times Cited (2) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

There is a lot of literature supporting that the R&D expenditure and diversification strategy significantly influence the enterprise performance,and R&D intensive industries usually evolve to corporate diversification. This study investigates the influence of different diversification strategies on R&D expenditure and enterprise performance.
　　In this study, data are acquired from the Taiwan Economic Journal (TEJ) and the annual reports of listed companies, where regression analysis is utilized for empirical analyses.
　　The results show that the R&D expenditure and diversification strategies certainly have a significant impact on enterprise performance. By further exploring the interaction between the R&D expenditure and diversification strategies, only the interaction between the industrial diversification and R&D expenditure results in a negative significant relationship, which demonstrates that the costs of communication and coordination in industrial diversification will cause negative effects on enterprise performance and hence reduce the positive relationship between the R&D expenditure and enterprise performance. The interaction between the R&D expenditure and global diversification is less significant since the global diversification mainly involves in area expansion but not the development of products. For the companies those
perform the two diversifications simultaneously, industrial diversification enables thecompany to maturely tackle the complex issues in adopting the global diversification strategy, while the development of new products due to the product diversification can exploit larger marketplace by global diversification. Therefore, for the companies which simultaneously perform the two diversifications, the interaction between global diversification and the R&D expenditure has a positive significant relationship.

Reference ( 71 ) 〈TOP〉

[1]王曉雯、王泰昌和吳明政，「企業經營型態與研發活動績效」，管理學報，25期2卷，173-193頁，2008。
連結：
[2]池祥萱、林煜恩和陳韋如，周賓凰， ” Does CEO Media Coverage Affect Firm Performance? “，交大管理學報，29期1卷，139 -173頁，2009。
連結：
[3]李文福、蔡秋田，「新產品研發技術效率及其影響因素之研究」，中山管理評論，12期3卷，573 -593頁，2004。
連結：
[4]金成隆、林修葳和洪郁珊，「無形資產、新股折價與內部人持股關係之研究」，會計評論，36期，21-53頁，2003。
連結：
[5]周齊武、杜榮瑞和陳慧玲，「環境不確定性、預算制度特徵與公司績效」，管理學報，22卷4期，549 -567頁，2005。
連結：

Times Cited (2) 〈TOP〉

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