參考文獻
一、中文部分
1. 中菲電腦股份有限公司公開說明書,民國88年。
2. 林財源(民84),財務報表分析,三民出版社。
3.林威伸(民87),企業研究發展與專利權間之遞延效應,東吳大學會計學系碩士班未出版論文。4.林惠玲與李顯峰(民85),台灣專利權與研究發展支出關係之研究:非負整數計量模型之應用,經濟論文,頁273-301。
5.林雍淳(民89),台灣高科技產業經濟附加價值之研究,交通大學科學技管理研究所未出版碩士論文。6.唐玉敏(民89),新公開上市股票評價方法之研究:以台灣股市為例,清華大學經濟學系碩士班未出版論文。7.柯承恩(民87),剖析軟體事業上櫃必要性,經濟日報,10月1日,第22版。
8.涂宏任(民89),經濟附加價值解釋科技產業經營績效能力之研究,中正大學企業管理研究所未出版論文。9.馬秀如、劉正田、俞洪昭與諶家蘭(民88),資訊軟體業專利權、智慧財務權等無形資產鑑價制度之研究。台灣證券交易所股份有限公司委託研究計畫報告。
10.陳怡倫(民86),台灣高科技產業上市公司股票評價模式之研究,政治大學企業管理學系碩士班未出版論文。11.陳惠鈴(民87),經濟附加價值與股票報酬關聯性之研究,交通大學科技管理研究所未出版碩士論文。12.陳得強(民89),軟體公司之價值評估,軟體產業通訊,第30期,頁9-11。13.產業經濟,民國89年2月,我國資訊工業發展慨況,第224期,頁1-34。
14.黃如惠(民88),價值創造活動型態、財務政策與經濟附加價值關係之研究---以台灣資訊電子產業為例,交通大學科技管理所未出版碩士論文。15.黃培源(民81),股票價值評估方法,證券發展市場,第16期,頁98-108。
16.黃雅苓(民87),研究發展支出與經營績效關係及其費用化之探討-以台灣上市公司電子業及非電子業為例,政治大學會計學系碩士班未出版論文。17.黃德舜(民87),企業財務分析:企業價值的創造及評估,華泰書局。
18.梁玲菁(民77),我國資訊電子業研究與發展決定因素之研究,中興大學經濟研究所未出版論文。19.張仲岳、邱士宗(民90),經濟附加價值與公司股價之關聯性研究,東吳經濟商學學報,第32期,頁1-22。20.張耿豪(民88),經濟附加價值資訊內涵之研究--以台灣上市公司為例,交通大學未出版碩士論文。21.張健民(民86),臺灣新上市公司企業價值與現金流量法之實證研究:以八十一年度新上市公司為例,成功大學會計學系碩士班未出版碩士論文。22.張凱智(民89),新上市公司股票現金流量法評價模型實證研究,成功大學會計學系碩士班未出版論文。23.葉宜生(民89),我國電子產業與非電子產業評價模式之比較,中原大學企業管理學系碩士班未出版論文。24.經濟部技術處(民88),產業技術白皮書1999。
25.鄔洪勇(民83),企業評價關鍵因素之研究,東海大學企業管理研究所未出版論文。26.蔡永原(民81),企業價值之研究,東海大學企業管理研究所未出版論文。27.劉正田(民89),企業無形資產價值評估問題之探討,會計研究月刊,第170期,頁21-28。28.鄭乃心(民86),專利成果對我國電子業研發影響之計量分析,東吳大學經濟學系碩士班未出版論文。29.鄭嘉珮與劉錦添(民83),台灣廠商研究發展支出的分析,台灣銀行季刊,第45卷第2期,頁138-152。
30.趙鎂(民87),研發專案各階段對公司市場價值影響之評估,台灣科技大學管理研究所企業管理學程未出版論文。
31.趙耀君(民86),企業研發支出之價值衡量,東吳大學會計學系碩士班未出版論文。32.謝一震(民88),企業評價方法之研究:以台灣初次上市之公司為例,中正大學財務金融研究所未出版論文。33.蕭天信(民89),企業價值評估:台灣高科技產業之實證研究,長庚大學管理學研究所未出版論文。二、英文部分
1.Acs, Z. J. and D.B. Audretsch, 1989,“Birth and Firm Size.”Sourthern Economy Journal, Vol. 56, pp.9-22.
2.Baker, N. R. and J. R. Freeland, 1975,“Recent Advances in R&D Benefit Measurement and Project Selection Methods.”Management Science, Vol. 21, pp.1164-1175.
3.Barnes, P.F., 1996, “A-real World Focus In Calculating Terminal Values.” Merger & Acquisitions, pp.24-26.
4.Ben-Zion U., 1984,“The R&D and Unvestment Decision and Its Relationship to the Firm’s Market Value:Some Preliminary Result.”R&D, Patent, and Productivity, pp.299-314.
5.Bernstein, J. I. and M. I. Nadiri, 1988,“Interindustry R&D Spillovers, Rates of Return, and Product.”The American Economy Review, Vol. 78, pp.429-435.
6.Black, A. P., J. E. Wright, K. Bachman and J. Davies, 1998,“In Search of Shareholder Value.”Pitman Publishing, London.
7.Bradford, C., 1993, Corporate Valuation: Tools for Effective Appraisal and Decision, John Wiley & Sons Inc..
8.Branch, B., 1994,“Research and Development Activity and Profitability-A Distributed Lag Analysis.”The Journal of Political Economy, Chicago, Vol. 82, pp.999-1013.
9.Chen, S. and J. Dodd, 1997,“Economic Value Added: An Empirical Examination of A New Corporate Performance Measure, ”Journal of Managerial Issues, Vol. 9,pp.318-333.
10.Clemente, H. A., 1990,“What Wall Street Sees When It Look at Your P/E Ratio.”Financial Executive, Vol. 6, pp.40-44.
11.Cohen, W.M. and S. Klepper, 1996,“ A Reprise of Size and R&D.”The Economic Journal, Vol. 106, pp.925-951.
12.Copeland, T., T. Koller, and J. Murrin, 1995, Valuation-measuring and Managing the Value of Companies, 2nd Edition, John Wiley & Sons Inc.
13.Damodaran, A., 1993,“A Simple Measure of Price Adjustment Coefficients.” The Journal of Finance, Cambridge, Vol. 48, pp.387-400.
14.Damodaran, A., 1996, Investment Valuation-Tools and Techniques for Determining the Value of any Asset, John Wiley & Sons Inc..
15.Ernst, H., 1998,“Patent Portfolios for Strategic R&D Planning.”Journal of Engineering & Technology Management, Vol. 15, pp.279-308.
16.Evenson, R.V., 1993,“Patents, R&D, and Invention Potential: Internation Evidence.”American Economic Review, pp.463-468.
17.FASB, 1974, Statement of Financial Accounting Standards No.2: Accountung for Research and Development Costs.
18.Freeman, C., 1982, The Economics of Industrial Innoavation, 2nd Edition, Cambridge.
19.Greenberg, R. R., G. L. Johnson, and K. Ramesh, 1986,“Earnings Versus Cash Flow as a Predictor of Future Cash Flow Measures.”Journal of Accounting, Auditing & Finance, pp.266-277.
20.Johnson, L.D. and B. Pazderka, 1993,“Firm Value and Investment in R&D.” Managerial and Decision Economics, Vol. 14, pp.15-24.
21.Jaffe, A., B. H. Hall, C. Cummins, J. Bound and Z. Griliches, 1984,“Who Does R&D and Who Patents.”R&D, Patent, and Productivity, Chicago and London, The University of Chicago Press, pp.21-54.
22.Kaplan, S. N, and R. S. Ruback, 1995,“The Valuation of Cash Flow Forecast: An Emprical Analysis.”Journal of Finance, Vol. 1, No.4, pp.1059-1093.
23.Lee, T.K., 1982,“On the Reswitching Property of R&D.”Management Science, Vol. 28, pp.889-899.
24.Milunovic, S., and A. Tseui, 1996,“EVA in The Computer Industry.”Journal of Applied Corporate Finance, Vol. 9, pp.105-115.
25.Nelson, H., 1982,“R&D Spending: Economy Dims Spending —Binge Hopes.” Industry Week, Cleveland, Vol. 212, pp.28-31.
26.O’Byrme, S., 1996,“EVAR andd Market Value.”Journal of Applied Corporate Finance, Vol 9, No. 2, pp.116-125.
27.Pakes, A., 1985,“On Patents, R&D, and the Stock Market Rate of Return.”Journal of Political Economy, Vol. 93, pp.390-409.
28.Pakes, A. and Z. Grilliches, 1980,“Patents and R&D at the Firm Level: A First Look.”Economic Letters 5, pp.55-72.
29.Ramakrishnan, T. S. and J. K. Thomas, 1992,“What Matters from Past: Market Value, Book Value, or Earnings? Earnings Valuation and Sufficient Statistics for Prior Information.”Journal of Accounting, Auditing &Finance, pp.423-464.
30.Ross, S. A., R. W. Westerfield, and J. Jaffe, 1999, Corporate Finance, 5th Edition.
31.Scherer, F. M., 1965,“Firm Size, Market Structure, Opportunity and Output of Patented Innovations.”American Economic Review, Vol. 55, pp.1097-1125.
32.Schumpeter, J., 1950, Capitalism, Socialism, and Democracy, 3rd Edition, New York:Harper and Row.
33.Sougiannis T., 1994,“The Accounting Based Valuation of Corporate R&D.” The Accounting Review, Vol. 69, No.1, pp.44-68.
34.Spain, D. R., 1996,“To Improve Quality in R&D, Improve the Team Work Process.”Research Technology Management, Washigton, Vol.39, pp.42-47.
35.Tuller, L. W., 1994, Small Business Valuation Book Massachusetts, Bob Adams Inc..
36.Vernon, J.M. and P. Gusen, 1974,“Technical Change and Firm Size: The Pharmaceutical Industry.”The Review of Economics and Statistics, pp.294-302.
37.Wakasugi, R. and F. Koyata, 1997,“Are Japanese Firm Efficient in Product Development.”Journal of Product Innovation Management, Vol. 14, pp.383-392.