The Correlation between R&D Activities and Income Rate in Addition to Gross Profit Rate of the Enterprise Operation

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Abstract:

As the trading volume by institutional investors in Taiwans stock market increasing in recent years according to information of Taiwan Stock Exchange Corporation, the influence on financial performance by the institutional investors is getting more and more important although institutional investors play a monitoring role to the company. Thus the impact of R & D activities on the financial performance of enterprises is studied frequently. This study focuses on the impact of R & D activities on income rate in addition to gross profit rate of the Enterprise Operation. The implication in practice is that business must attract research and development intensity (RDI) relative to research and development density (RDD) to improve future business value.

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Advanced Materials Research (Volumes 798-799)

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865-868

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September 2013

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© 2013 Trans Tech Publications Ltd. All Rights Reserved

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