臺灣博碩士論文加值系統

本研究探討董事長、總經理性別對一家公司研究發展費用之影響，樣本取至台灣經濟新報 (Taiwan Economic Jouurnal, TEJ ) 研究時間為2011到2020年共10年台灣所有上市公司為標本，並排除金融、保險業公司。
本研究利用兩種研究方式來驗證董事長、總經理性別是否會影響研究發展費用，第一種為平均差異數T檢定；結果為女性董事長、女性總經理組合之平均研發費用率 (FF) 均顯著小於男性董事長。第二種則為迴歸分析，實證結果顯示董事長、總經理性別均對公司研究發展費用分別有顯著正向、負向影響；換言之，董事長為女性，會促使該公司增加研究發展費用的投入，而總經理為女性，會使得此公司縮減研究發展費用。以及一家公司中董事長、總經理同時皆為女性時，會減少該公司的研究發展費用。

This study explores the influence of the chairman's and general manager's gender on the company's R&D expenditure. The sample is taken from the Taiwan Economic Journal (TEJ), and the research time is from 2011 to 2020. A total of 10 years of all listed companies in Taiwan are used as samples, and excluded Financial and insurance companies.
This study uses two research methods to verify whether the gender of the chairman and the general manager will affect the R&D expenditure. The first one is T-test; the result is the average R&D expenditure of female chairman and female general manager (FF) is smaller than the male chairman's. The second method is least square method. The results show that the gender of the chairman and the general of manager have positive and negative impacts on the company's R&D expenditure, respectively. In other words, if the chairman of the board is a woman, it will prompt the company to increase investment in the R&D expenditure , and if the general manager is a woman, which will allow the company to reduce the R&D expenditure. And when the chairman and general manager of a company are both women, it will reduce the company's R&D expenditure.

第一章 緒論

(一) 研究背景與動機

(二) 研究目的

(三) 研究流程與架構

第二章 文獻回顧

(一) 性別特質之相關探討

(二) 董事會性別之相關探討

(三) 公司研發費用之相關探討

第三章 研究說明

(一) 資料來源與說明

(二) 獨立樣本T檢定

(三) 迴歸假說

(四) 研究方法

第四章 實證結果

(一) 敘述性統計

(二) 相關性分析

(三) 平均差異數T檢定

(四) 迴歸分析

第五章 結論與建議

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