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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/51674


    Title: An approach to the R&D value based upon real option method
    Authors: Lo,KH;Lan,YW
    Contributors: 企業管理學系
    Keywords: DEVELOPMENT EXPENDITURES;VALUATION;AMORTIZATION;INFORMATION;RETURNS;STOCK;MODEL;RISK
    Date: 2010
    Issue Date: 2012-03-27 19:02:31 (UTC+8)
    Publisher: 國立中央大學
    Abstract: This paper aims to build up feasible models based upon the real option method (ROM) to assess R&D. In this paper we built eight models integrating with three conditions to assimilate the real situation an R&D project may encounter. We utilized both numerical and statistical illustration based upon an empirical case to exhibit the correctness of our models. We diverged our discussion into either expense or capital viewpoint to react with current accounting debate. The results shed us the light: our models in both expense and capital viewpoint can correctly asses R & D; the selected conditions play essential roles to influence the correctness of our models.
    Relation: QUALITY & QUANTITY
    Appears in Collections:[企業管理學系] 期刊論文

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