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马嘉应(2003)将股东报酬与近三年公司研发强度相连系,探讨了信息电子产业中,股东报酬与研究发展活动间之关系,其主要结论如下:台湾地区上市(柜)信息电子产业前一期研发强度及前二期研发强度与股东报酬间并未达到显著正相关,然而当期研发强度与股东报酬间是呈显著正向关系的,显示台湾地区上市(柜)信息电子产业公司投入研究发展活动着重于短期效益。换言之,
Ma Jiaying (2003) linked shareholder compensation with firm R & D intensity over the past three years and explored the relationship between shareholder compensation and research and development activities in the information electronics industry. The main conclusions are as follows: Taiwan’s listed (cabinet) information electronics industry before However, there is a significant positive correlation between R & D intensity and shareholder compensation in the current period, indicating that Taiwan listed (information) electronics and electronics companies are investing in research and development Activities focus on short-term benefits. In other words,