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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 劉啟群,尤琳蕙 | |
| dc.contributor.author | Hui-Han Kao | en |
| dc.contributor.author | 高暉涵 | zh_TW |
| dc.date.accessioned | 2021-07-10T21:33:14Z | - |
| dc.date.available | 2021-07-10T21:33:14Z | - |
| dc.date.copyright | 2017-08-29 | |
| dc.date.issued | 2017 | |
| dc.date.submitted | 2017-07-11 | |
| dc.identifier.citation | Andras, T. L., & Srinivasan, S. S. (2003). Advertising intensity and R&D intensity: Differences across industries and their impact on firm's performance. International Journal of Business and Economics, 2(2), 167.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/76577 | - |
| dc.description.abstract | 廣告和研發的投入對於公司的營運和表現十分重要，因此過往文獻致力於探討廣告和研發活動之間的關係，但仍沒有一致的結果。本研究以美國1999年至2015年共12705個樣本為研究對象再次探討兩者的關係，研究結果發現廣告強度與研發強度呈現正相關，表示兩者之間的關係為互補而非互相取代。
此外，本研究以盈餘持續性與盈餘可預測性為標的探討前述關係是否因盈餘屬性而有所不同。我預測並發現盈餘持續性(盈餘可預測性)較高的公司相較於盈餘持續性(盈餘可預測性)較低的公司，更有能力利用投入廣告和研發計劃的資源。 | zh_TW |
| dc.description.abstract | Advertising and R&D investments are crucial in firms’ operation and performance; however, prior literature provides mixed evidence regarding the association between advertising and R&D activities (Farber, 1981; Fischer & Himme, 2017; Hula, 1988; Lunn, 1989; Vinod & Rao, 2000). Using the sample of 12,705 firm-year observations in the U.S. from 1999 to 2015, I revisit this association and find that advertising intensity is positively associated with R&D intensity, consistent with the view that firms perceive these two activities complementary rather than substitute.
Next, I examine whether the aforementioned relationship varies across firms’ earnings attributes and focus on earnings persistence and predictability. I predict and find that firms with higher earnings persistence and predictability are more capable of utilizing resources to invest in advertising and R&D projects, compared to firms with lower earnings persistence and predictability. | en |
| dc.description.provenance | Made available in DSpace on 2021-07-10T21:33:14Z (GMT). No. of bitstreams: 1 ntu-106-R04722004-1.pdf: 2784560 bytes, checksum: 2f0e0b4ff11209471cf949a41877b2ff (MD5) Previous issue date: 2017 | en |
| dc.description.tableofcontents | 摘要 i
Abstract ii Contents iii List of Tables iv 1. Introduction 5 2. Literature review and hypothesis development 7 2.1. Advertising and R&D 7 2.1.1. The roles of advertising and R&D 7 2.1.2. The association between advertising and R&D 8 2.2. The association among advertising, R&D, earnings persistence and predictability 9 3. Research design 11 3.1. The association between advertising intensity and R&D intensity 11 3.2. The association among advertising, R&D, earnings persistence and predictability 12 3.3. Data 13 4. Empirical results 14 4.1. Descriptive statistics and correlations 14 4.2. Empirical results and Analysis 15 4.3. Further Analysis 16 4.4. Sensitivity Analysis 17 5. Conclusion 20 References 38 | |
| dc.language.iso | en | |
| dc.subject | 盈餘可預測性 | zh_TW |
| dc.subject | 盈餘持續性 | zh_TW |
| dc.subject | 研發強度 | zh_TW |
| dc.subject | 廣告強度 | zh_TW |
| dc.subject | advertising intensity | en |
| dc.subject | earnings predictability | en |
| dc.subject | earnings persistence | en |
| dc.subject | R&D intensity | en |
| dc.title | 廣告強度與研發強度關聯性之再探討:盈餘持續性與可預測性之影響 | zh_TW |
| dc.title | Reexamination of the Relationship between Advertising Intensity and R&D Intensity: The Effect of Earnings Persistence and Predictability | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 105-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 吳清在,廖懿屏 | |
| dc.subject.keyword | 廣告強度,研發強度,盈餘持續性,盈餘可預測性, | zh_TW |
| dc.subject.keyword | advertising intensity,R&D intensity,earnings persistence,earnings predictability, | en |
| dc.relation.page | 40 | |
| dc.identifier.doi | 10.6342/NTU201701437 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2017-07-11 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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