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研究生:陳逸芬
研究生(外文):Yi-Fen Chen
論文名稱:廣告支出對商標權之成本意涵
論文名稱(外文):The Cost Implication of Advertising Expenditure on Trademarks
指導教授:呂明哲呂明哲引用關係
學位類別:碩士
校院名稱:朝陽科技大學
系所名稱:會計所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
論文頁數:34
中文關鍵詞:廣告支出商標無形資產成本意涵
外文關鍵詞:intangible assetimplication of costadvertising expendituretrademark
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隨著品牌的重要性獲得重視,商標已成為一項具有經濟價值的無形資產。然而,商標在形成初期是不具任何經濟價值,須藉由企業盡相當的努力方可提昇商標日後的價值。其中,所作努力的支出項目若能創造商標未來經濟效益,則可歸屬於與商標成本攸關。過去研究證實,廣告確可提昇商標之經濟價值(Barth et al., 1998)。因此,本研究嘗試透過企業廣告行為,瞭解廣告對商標是否具有成本意涵。
本研究以民國88年至92年為研究期間,針對我國上市公司檢測其新增商標與廣告支出間的關係。驗證是否因新商標的提出,而調升廣告支出。如此,所調升的廣告支出對新商標即具成本意涵。研究結果證實,當公司有新商標形成時,廣告支出會有顯著調升;在其他條件不變下,每增一件新商標,廣告支出調升約為四佰七拾萬元。經由敏感性分析後,研究結果對產業、年度及商標認定皆具穩健性。
With the increasing emphasis on brands, trademarks have become intangible assets with economic values. However, a trademark does not possess any value in the beginning until the enterprise makes efforts to promote it. The expenditure caused from the efforts is considered related to trademark cost if it is able to create economic value for the trademark in the future. It has been confirmed in previous studies that advertising does enhance economic values of trademarks (Barth et al., 1998). Thus, the purpose of this study is to investigate, through the advertising of the industries, if advertising bears any implication of cost for tra�墂emarks.

This study focuses on the relationship between the listed companies’ newly-created trademarks and advertising expenditure from 1999 to 2003. It also verifies if advertising expenditure rises as new trademarks are created. If so, the rising advertising expenditure carries the implication of cost for the new trademarks. According to the study results, it is proved that the advertising expenditure will significantly increase as a new trademark is created. With other conditions fixed, the advertising expenditure will be increased by 4,700,000 dollars once a new trademark is created. Through sensitivity analysis, the study results are robust to different industry, year, and trademark specification.
第一章 緒論……………………………………………………………………1
第一節 研究背景與動機………………………………………………….1
第二節 研究目的………………………………………………………….3
第三節 論文架構………………………………………………………….4
第二章 文獻探討………………………………………………………………6
第三章 研究設計……………………………………………………………...13
第一節 假說發展…………………………………………………………13
第二節 變數衡量…………………………………………………………16
第三節 實證模型…………………………………………………………20
第四章 實證分析……………………………………………………………...21
第一節 研究樣本…………………………………………………………21
第二節 敍述性統計………………………………………………………23
第三節 實證結果…………………………………………………………25
第四節 敏感性分析………………………………………………………27
第五章 結論與建議…………………………………………………………...30
第一節 研究結論…………………………………………………………30
第二節 研究限制與建議…………………………………………………31
參考文獻………………………………………………………………………32
中文文獻…………………………………………………………………32
英文文獻…………………………………………………………………32


圖表目錄
圖1-1 研究流程圖……………………………………………………………..5
表2-1 相關文獻彙整表………………………………………………………10
表4-1 各產業之年度樣本分析………………………………………………22
表4-2 各變數之敍述統計量…………………………………………………24
表4-3 新增商標件數對廣告支出變動數之迴歸結果………………………26
表4-4 新增商標件數對廣告支出變動數之迴歸結果-控制產業別………28
表4-5 新增商標件數對廣告支出變動數之迴歸結果-控制年度別….…...29
表4-6 新增商標件數(含防護性質之商標)對廣告支出變動數之迴歸結果.29
一、中文文獻
1.黃潔 (2002)。商標權之價值攸關性研究。未出版碩士論文,國立中正大學會計研究所,嘉義。
2.蔡柳卿、黃潔 (2004)。商標權價值攸關性之研究-以台灣上市公司為例。產業論壇。6(4)。
3.張家綺 (2003)。生命週期對商標價值的攸關性。未出版碩士論文,中原大學會計研究所,中壢。
4.陳淑女 (1991)。廠商、產業特性與研究發展。未出版碩士論文,國立政治大學經濟研究所,台北。
5.蔡宗仁 (1995)。廣告支出會計理論與問題。未出版碩士論文,國立政治大學會計研究所,台北。
6.劉正田 (2002)。無形資產、成長機會與股票報酬關係之研究。會計評論。35,3-28。
7.蕭富峰 (1984)。制定廣告預算系統方法之探討。未出版碩士論文,國立政治大學企業管理研究所,台北。
二、英文文獻
1.Abdel-khalik ,A. (2002). Reforming corporate governance post enron: Shareholders board of trustees and the auditor. Journal of Accounting and Public Policy, 22(2), 97-103.
2.Clement, M. B., Barth, M. E., Kasznik, R., and Foster, G. (1998). Brand values and capital market valuation. Review of Accounting Studies, 13, 41-68.
3.Barth, M. E., and Kasznik, R. (1999). Share repurchases and intangible assets. Journal of Accounting and Economics, 28(2), 211-241.
4.Chauvin, K. W., and Hirschey, M. (1993). Advertising, R&D expenditure and the market value of the firm. Financial Management, 22(4), 128-140.
5.Gilson, C. & Berkman. (1987). Advertising concepts & Stategies. New York. Random House.
6.Goldfinger, C. (1997). Understanding and measuring the intangible economy: Current status and suggestions for future research. CIRET seminar. Helsinki.
7.Jensen, M. C. (1986). Agency costs of free cash flow, corporate finance, and takeover. American Economic Review, 76(2), 323-329.
8.Hirschey, M., and Weygandt, J. J. (1985). Amortization policy for advertising and research and development expenditures. Journal of Accounting Research, 23(1), 326-335.
9.Jones. (1993). How much is enough: getting the most form your advertising dollar. New York. Am Imprint of Macmillan.
10.Joseph, K., and Richardson, V. J. (2002). Free cash flow, agency costs, and affordability method of advertising budgeting. Journal of Marketing, 66(1), 94-107.
11.Kallapur, S., and Kwan, S. (2004). The value relevance and reliability of brand assets recognized by U.K. firm. The Accounting Review, 79(1), 151-172.
12.Lehn, K., and Poulsen, A. (1989). Free cash flow and stockholder gains in going private transactions. Journal of Finance, 44(3), 771-787.
13.Lev, B., and Sougiannis, T. (1996). The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics, 21(1), 107-138.
14.Lev, B., and Zarowin, P. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37(2), 353-389.
15.Osborne, A. (1998). Measuring intellectual capital: The real value of companies. Ohio CPA Journal, 57(4), 37-38.
16.Parkhurst, J. (2002). Leveraging brand to generate value. In Berman, B. (Ed), From ideas to assets: Investing wisely in intellectual property. New York. John Wiley & Sons Inc.
17.Sandage, C. H., Fryburger, V., and Rotzoll, K. (1979). Advertising theory and practice. Burr ridge, IL: Richard D. Irwin.
18.Schrape, K. (1993). Print media in the advertising markets of the future. Journal of Media Economic, 66-67.
19.Simon, C. J., and Sullivan, M. W. (1993). The measurement and determinants of brand equity: A financial Approach. Marketing Science, 12(1), 28-52.
20.Smith, G. V. (1997). Trademark valuation. New York. John Wiley & Sons Inc.
21.Seethamraju, C. (2000). The value-relevance of trademarks. In Hand, J. & Lev, B. New York Oxford University Press Inc.
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