An approach to the R&D value based upon real option method

NCUIR > School of Management at National Central University > Department of Business Administration > journal & Dissertation > Item 987654321/51674

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:	[Department of Business Administration ] journal & Dissertation

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	431	View/Open

社群 sharing