In terms of innovative capital, RDI have showed positive significant effect, which indicates that companies with higher RDI also possess greater amplitude of corporate value improvement.

• 本研究之实证结果发现，就创新资本而言，当年度研发密集度与企业价值呈现显著的正相关，显示研发密集度愈高的公司，企业价值提升的幅度亦愈大。