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

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题名:	An approach to the R&D value based upon real option method
作者:	Lo,KH;Lan,YW
贡献者:	企業管理學系
关键词:	DEVELOPMENT EXPENDITURES;VALUATION;AMORTIZATION;INFORMATION;RETURNS;STOCK;MODEL;RISK
日期:	2010
上传时间:	2012-03-27 19:02:31 (UTC+8)
出版者:	國立中央大學
摘要:	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.
關聯:	QUALITY & QUANTITY
显示于类别:	[企業管理學系] 期刊論文

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