Page 45 - 論文手稿_林詩莉R

is there an advantage in using multiple indicators? Research Policy,

32(8), 1365-1379.

Hagelin, T. (2003). Valuation of patent licenses. Tex. Intell. Prop. LJ, 12,

423.

Hall, B. H., Thoma, G., & Torrisi, S. (2007). The market value of patents

and R&D: Evidence from European Firms. Paper presented at the

Academy of Management Proceedings.

Hsieh, C.-H. (2013). Patent value assessment and commercialization

strategy. Technological forecasting and Social Change, 80(2),

307-319.

Lanjouw, J. O., & Schankerman, M. (2004). Patent quality and research

productivity: Measuring innovation with multiple indicators. The

Economic Journal, 114(495), 441-465.

Lev, B., & Zarowin, P. (1999). The boundaries of financial reporting and

how to extend them. Journal of Accounting research, 37(2),

353-385.

Lin, B. W., & Chen, J. S. (2005). Corporate technology portfolios and

R&D performance measures: a study of technology intensive firms.

R&D Management, 35(2), 157-170.

McNichols, M., Rajan, M. V., & Reichelstein, S. (2014). Conservatism

correction for the market-to-book ratio and Tobin’sq. Review of

Accounting Studies, 19(4), 1393-1435.

Megna, P., & Klock, M. (1993). The impact of intangible capital on

Tobin's q in the semiconductor industry. The American Economic

Review, 83(2), 265-269.

Olajide, O. S., Funmi, S. R., & O. Olayemi, S.-O. (2017). Capital

structure-firm performance relationship: Empirical evidence from

43