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1.
Cheng Lai 《Contemporary Accounting Research》2020,37(4):2213-2223
Valuation ratios divide stock price by accounting metrics such as earnings, earnings growth, and book value. This study adapts the general valuation framework in Ohlson and Juettner-Nauroth (2005) and Ohlson (2005) to present a unified approach for developing valuation ratios based on fundamentals, referred to as fundamental valuation ratios. One starts with a valuation model that is driven by an accounting metric a and its abnormal growth, then divides the valuation model by a to get a fundamental valuation ratio. For any valuation ratio, one can find a corresponding fundamental valuation ratio, as long as the valuation model is based on the same metric a as the valuation ratio denominator. 相似文献
2.
作为一种重要的知识产权形式,专利为创新产品中无形资产的专有权利提供了正式保障,是推动中国制造业全球价值链上移的重要手段.近年来,中国企业在海外市场面临的知识产权纠纷日渐增多.在此背景下,布局海外专利对保障中国企业高质量"走出去"参与全球竞争的重要性日益凸显,但关于中国专利出海的研究较为鲜见.基于2001-2018年国民经济行业大类层面的出口和专利申请数据,本文考察了出口对中国海外专利布局的影响.结果显示,制造业出口显著地推动了中国在海外专利申请数量的增长.进一步的研究表明,地理距离在其中表现出调节作用且在制度维度上表现出异质性.具体而言,在知识产权保护强度较高的国家,地理距离会进一步放大出口对海外专利申请数量的促进作用;而在遗传距离和文化距离邻近的国家,地理距离则表现出负向调节作用.另外,"一带一路"倡议也促进了出口对中国专利出海的影响.在当前全球贸易环境较为动荡和中国出口产品努力走向全球价值链中高端的背景下,本文的经验证据对推动中国以专利为代表的无形资产海外布局有一定的启示和参考. 相似文献
3.
Zhiming Cheng Wei Guo Mathew Hayward Russell Smyth Haining Wang 《Journal of Business Venturing》2021,36(1):106063
Studies on the determinants of entrepreneurship emphasize that challenged adults tend to become entrepreneurs. However, research has not addressed the childhood origins surrounding the propensity for entrepreneurship. This article links childhood adversity to the propensity of individuals to become migrant entrepreneurs later in life. We test hypotheses derived from this theory in the context of whether, and when, children who survived the Great Chinese Famine of 1959–1961 became migrant entrepreneurs. Results strongly indicate that those who survived greater hardship during the Famine are more likely to become entrepreneurs, especially when they were younger during the famine years. We also find that being younger at the time of migration increased the likelihood of becoming entrepreneurs in their new locale. Overall, this study casts light on why, how and when childhood adversity shapes the propensity for entrepreneurship. 相似文献
4.
The purpose of this study is to elaborate the structural relationships among the experiential quality dimensions, experiential trust, emotional attachment, experiential image, switching experience, experiential satisfaction, and experiential loyalty from the green perspective. The study findings are based on structural equation modeling (SEM) analysis of a convenience sample of 560 customers at one green restaurant in Taipei City, Taiwan. The findings show that investing resources in an increase in the experiential quality dimensions and a decrease in green switching experience is useful to enhance green experiential trust, green emotional attachment, green experiential image, green experiential satisfaction, and green experiential loyalty. 相似文献
5.
基于嵌入性视角,分别引入知识转移、合作模式作为中介变量和调节变量,深入探究关系质量影响企业知识创造绩效的内在机理。利用277份来自全国多地的制造业及高新技术企业调查问卷,采用多元回归方法进行实证研究。结果表明:经济型和社会型关系质量均正向影响企业知识创造绩效;社会型关系质量通过元素知识和架构知识转移正向影响企业知识创造绩效。在契约治理模式下,经济型关系质量更倾向于通过元素知识转移正向影响企业知识创造绩效;在股权治理模式下,社会型关系质量更倾向于通过架构知识转移正向影响企业知识创造绩效。 相似文献
6.
知识互动程度评价对改善高校跨学科创新团队知识互动具有重要意义。在界定高校跨学科创新团队知识互动及知识互动程度内涵的基础上,创新性地从知识互动深度、互动广度、互动时间3个维度建立知识互动程度评价指标体系。进一步地,采用三角模糊权重、熵权和模糊积分相结合的方法,构建知识互动程度评价模型。最后,选取一所高校跨学科创新团队进行实例分析,验证评价模型的可操作性,可为高校跨学科创新团队知识互动程度评价提供一个新视角。 相似文献
7.
当前小体积远端射频单元(Remote Radio Unit,RRU)主要是皮站级别的Pico-RRU,其重量和体积仍然难以满足掌上型的要求。为此,采用高集成度的AD9361芯片来实现长期演进(Long Term Evolution,LTE)宽带收发信机功能,配合时钟同步模块、放大器模块和控制接口电路等一起构建低成本的掌上型RRU。主要解决了基于AD9516的时钟同步、低相位噪声设计和高灵敏度接收机设计三个技术难点,成功实现了掌上型、高性能、低成本的设计目标。整个RRU样机尺寸为18 cm×10 cm×2 cm,质量约500 g,量产成本千元以内。测试表明,该RRU下行误差向量幅度(Error Vector Magnitude,EVM)小于3%,优于3GPP要求的8%;10 MHz带宽时上行接收机灵敏度优于3GPP要求的-93.5 dBm。 相似文献
8.
Exploring the interaction between incubators and industrial clusters: the case of the itri incubator in Taiwan 总被引:2,自引:0,他引:2
Po–Hsuan Hsu Joseph Z Shyu Hsiao–Cheng Yu Chao–Chen Yuo & Ta–Hsien Lo 《R&D Management》2003,33(1):79-90
This article aims to explore the interaction between incubators and industrial clusters, which is an important linkage for local development but has not been analyzed in the literature. A model is proposed to describe this interaction. The Industrial Technology Research Institute (ITRI) Incubator within the Hsinchu industrial cluster, the core of Taiwan's technology industries, is considered to be an empirical case. This case is investigated with the proposed model and methods including data analysis, in–depth interviews, manager surveys and stakeholder analysis. It was found that the clustering effect in the Hsinchu industrial cluster is main factor in the ITRI Incubator's development. The ITRI Incubator in turn reinforces the cluster in some aspects as feedback. This result confirms the existence and importance of this interaction in local development. It is recommended that government officials and incubator managers take account of this interaction in operating an incubator program and utilize the proposed model to analyze the incubator's contributions to its industrial cluster. 相似文献
9.
This paper investigates the price adjustment and lead-lag relations between returns on five size-based portfolios in the Taiwan stock market. It finds evidence that the price adjustment of small-stock portfolios is not slower than that of large-stock portfolios. Additionally, limited evidence supports a positive leading role of large-stock portfolio returns over small-stock portfolio returns. These two findings are substantially different from the results of previous research on developed markets. 相似文献
10.
2008年8月14日的北京奥运射箭赛场,第一次奏响了雄壮的中国国歌,这是一个应该被我们永远记住的历史瞬间.被韩国选手"霸占"了几十年的冠军领奖台首次站上了一位笑靥如花的中国选手--张娟娟. 相似文献