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Effects of Advertising and R&D on the Intangible Assets for the Japanese Manufacturing Firms: A Time Series Analysis of the Unbalanced Panel Data
日本の製造業企業の広告宣伝投資と研究開発投資が無形資産形成に与える効果の時系列分析
The Journal of Management Accounting, Japan
日本の製造業企業の広告宣伝投資と研究開発投資が無形資産形成に与える効果の時系列分析
The purpose ofthe paper is to analyze the effects of advenising and R & D expenditures on the values of intangibles fbr the 1 , 091 Japanese manufacturing f s during the 38 years from l 965 to 2002. The accounting data exhibits an unbalanced panel structure . The paper employs a general linear regression model with parameters valying over time , which leads a generalized least squares ( GLS )method of estimation instead of conven 百onal ordhlaly least squares ( OLS ) . Empirical results reveal
doi:10.24747/jma.14.1_39
fatcat:5ke7ud5onfbjfgldcvqajvrpiu