高科技公司執行長特性與股市誘因對研究發展投入之影響

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/53162

Title:	高科技公司執行長特性與股市誘因對研究發展投入之影響 The Impact of CEO Characteristics and Stock Market Incentives on R&D Spending︰ The Case of High-tech Companies
Authors:	強文均
Contributors:	會計學系
Keywords:	執行長 CEO
Date:	2023
Issue Date:	2024-03-07 15:23:16 (UTC+8)
Abstract:	本研究在於探討高科技公司執行長特性及股市誘因對研究發展投入水準之影響。研究期間為2009至2019年，以研發密度作為研發投入水準之指標，研究結果顯示，CEO年資與性別對研發投入具有顯著影響，年資越長之CEO以及男性CEO，在研發經費投入政策上表現較趨保守。另外，在股市誘因方面，實證結果顯示，除生技業研發投入水準不受股市誘因影響外，其餘科技業公司會因股市誘因而提高研發投入水準。 This study aims to examine the impact of CEO characteristics and stock market incentives on research and development spending. Using high-tech companies trading in the Taiwan Stock Market over the period from 2009 to 2019, our findings show that CEOs’ tenure and gender affect intensity of research and development spending. Specifically, CEOs of longer tenure and male CEOs tend to be more conservative in terms of R&D spending. In addition, high-tech firms’ R&D intensity spending is driven by stock market incentives except biotech companies.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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