Impact of research and development tax credits on the innovation and operational efficiencies of Internet of things companies in Taiwan

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dc.contributor.authorKweh, Qian Long
dc.contributor.authorLu, Wen-Min
dc.contributor.authorLin, Fengyi
dc.contributor.authorDeng, Yung-Jr
dc.date.accessioned2021-01-20T06:50:42Z
dc.date.available2021-01-20T06:50:42Z
dc.date.copyright© 2021
dc.date.issued2022-08
dc.descriptionThis article is not available at CUD collection. The version of scholarly record of this article is published in Annals of Operations Research (2022), available online at: https://doi.org/10.1007/s10479-020-03880-6en_US
dc.description.abstractFollowing the emergence of the Internet, the Internet of things (IOT) brought about another wave of technological and economic revolutions. Through the lens of the production process, this study utilises the dynamic network slack-based measure model in data envelopment analysis to evaluate 32 IOT companies in Taiwan in terms of their innovation efficiency, operational efficiency and overall efficiency for the period of 2007–2017. Empirical results reveal that the average operational and overall efficiencies of IOT companies in Taiwan have been decreasing considerably since 2008. However, their average innovation efficiency remains stable over the sample period owing to government reductions in enterprise research and development (R&D) tax credit incentives. Through the impulse response function method, this study further confirms that the Statute for Industrial Innovation, which was implemented in 2010 and revised and reimplemented in 2016, specifically, policies concerning enterprise R&D tax credits, affect the efficiencies of IOT companies in Taiwan. Overall, this study reveals the performance evaluation process of IOT companies by showing that their innovation capability affects their operational efficiency. Thus, the government is advised to incorporate innovation measures into relevant industrial policies to achieve policy effectiveness. © 2021, Springer Science+Business Media, LLC, part of Springer Nature.en_US
dc.identifier.citationKweh, Q. L., Lu, W. M., Lin, F., & Deng, Y. J. (2022). Impact of research and development tax credits on the innovation and operational efficiencies of Internet of things companies in Taiwan. Annals of Operations Research, 315(2), 1217-1241. https://doi.org/10.1007/s10479-020-03880-6en_US
dc.identifier.issn02545330
dc.identifier.urihttps://doi.org/10.1007/s10479-020-03880-6
dc.identifier.urihttp://hdl.handle.net/20.500.12519/315
dc.language.isoenen_US
dc.publisherSpringeren_US
dc.relationAuthors Affiliations : Kweh, Q.L., Faculty of Management, Canadian University Dubai, P.O. Box 117781, 1st Interchange, Sheikh Zayed Road, Dubai, United Arab Emirates; Lu, W.-M., Department of International Business Administration, Chinese Culture University, No. 55, Hwa-Kang Road, Shilin District, Taipei, 114, Taiwan; Lin, F., Department of Business Management, College of Management, National Taipei University of Technology, No.1, Sec. 3, Zhongxiao E. Rd., Da an Dist., Taipei, 106, Taiwan; Deng, Y.-J., Department of Business Management, College of Management, National Taipei University of Technology, No.1, Sec. 3, Zhongxiao E. Rd., Da an Dist., Taipei, 106, Taiwan
dc.relation.ispartofseriesAnnals of Operations Research; Volume 315, Issue 2
dc.rightsPermission to reuse abstract has been secured from Springer.
dc.rights.holderCopyright : © 2021, Springer Science+Business Media, LLC, part of Springer Nature.
dc.subjectData envelopment analysisen_US
dc.subjectDynamic network slack-based measureen_US
dc.subjectImpulse response functionen_US
dc.subjectInternet of thingsen_US
dc.titleImpact of research and development tax credits on the innovation and operational efficiencies of Internet of things companies in Taiwanen_US
dc.typeArticleen_US
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