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題名 臺灣智慧財產管理規範（TIPS）驗證對公司績效之影響
The Impact of Taiwan Intellectual Property Management System (TIPS) Verification on Company Performance作者 陳宥璇
Chen, Yu-Hsuan貢獻者 詹凌菁
Chan, Ling-Ching
陳宥璇
Chen, Yu-Hsuan關鍵詞 臺灣智慧財產管理規範
TIPS
智慧財產管理
公司績效
Taiwan Intellectual Property Management System
TIPS
Intellectual property management
Company performance日期 2023 上傳時間 2-Aug-2023 13:26:17 (UTC+8) 摘要 知識經濟時代下，企業開始更加關注智慧財產，並期望透過智慧財產管理創造收益。本研究旨在探討取得臺灣智慧財產管理規範（TIPS）驗證對公司績效之影響，以2006年至2022年台灣上市、上櫃及興櫃企業為研究樣本，分析取得TIPS驗證與否是否影響公司績效。實證結果顯示，與同業績效比較時，取得TIPS驗證有助於提升外部市場對企業的期望，惟與過往績效比較時，取得TIPS驗證對公司資產及權益資本使用效益產生負面影響，而取得TIPS驗證僅對權益帳面價值之價值攸關性有增額效果，對盈餘之價值攸關性則無增額效果。另外，本研究發現影響企業申請TIPS驗證意願之關鍵因素為研發費用佔比，研發費用佔比越高者，表現出越積極的TIPS驗證申請態度，而董事會規模及獨董比例等公司治理特性亦對企業申請TIPS驗證意願有正向影響。
In the knowledge economy era, businesses have become increasingly focused on intellectual property and expect to generate revenue through intellectual property management. This study aims to explore the relationship between obtaining Taiwan Intellectual Property Management System (TIPS) verification and firm performance. The research sample consists of Taiwan-listed, over-the-counter, and emerging stock market companies from 2006 to 2022. The analysis examines whether obtaining TIPS verification affects company performance.The empirical results indicate that, compared to industry performance, obtaining TIPS verification helps enhance external market expectations for the company. However, when compared to past performance, obtaining TIPS verification has a negative impact on the efficiency of asset and equity capital utilization. Obtaining TIPS verification only has an incremental effect on the value relevance of equity book value but does not have an incremental effect on earnings. Furthermore, this study finds that the key factors influencing a company`s willingness to apply for TIPS verification are the proportion of research and development (R&D) expenses. Companies with a higher proportion of R&D expenses demonstrate a more proactive attitude towards applying for TIPS verification. Corporate governance characteristics such as board size and the proportion of independent directors also have a positive impact on a company`s willingness to apply for TIPS verification.參考文獻 經濟部工業局，公司治理評鑑2.27指標參考範例。經濟部工業局，TIPS 驗證判定基準。經濟部工業局，TIPS導入注意事項說明。經濟部工業局，TIPS計畫目標，https://www.tips.org.tw/body?sno=BCCD。經濟部工業局，2007，台灣智慧財產規範推行體系影響規範。經濟部工業局，2016，TIPS管理規範（A級）2016 年版。經濟部工業局，2021，TIPS驗證作業程序。經濟部工業局，2022，百家企業申請智財管理驗證 穩固我國企業營運基盤 經濟部工業局 舉辦111年度TIPS頒證暨交流會。經濟部工業局，2023，通過TIPS驗證之企業創新高 展現企業善用智財管理經濟部工業局，2023，歷年通過驗證企業列表。金融監督管理委員會，2013，強化我國公司治理藍圖。金融監督管理委員會，2018，新版公司治理藍圖（2018~2020）。經濟部智慧財產局著作權組，2020，著作權基本概念篇。謝銘洋，2020，智慧財產權法，臺灣：元照出版有限公司。財團法人資訊工業策進會科技法律研究所，2020，善用智財管理協助公司治理入門篇，臺北市：讀享數位文化股份有限公司。財團法人工業資訊策進會科技法律研究所創意智財中心，2020，2019年國內企業智財現況調查報告。蔡朝安、鄧萍玟與吳雅婷，2022，導入TIPS改變企業智財管理觀念，https://www.pwc.tw/zh/services/legal/point-view/legal-clouds/legal-clouds-2203.html。財團法人工業資訊策進會科技法律研究所創意智財中心，2022，2021年國內企業智財現況調查報告。臺灣證券交易所股份有限公司，2022，上市上櫃公司治理實務守則財團法人資訊工業策進會科技法律研究所，2023，巧圖秒用TIPS!《台灣智慧財產管理規範》導入圖解與實務問答，臺北市：讀享數位文化股份有限公司。Adams, R. B., Hermalin, B. E., & Weisbach, M. S., 2010, The role of boards of directors in corporate governance: A conceptual framework and survey., Journal of economic literature, 48(1): 58-107.Al-Ali, N., 2003, Comprehensive intellectual capital management: Step-by-step, John Wiley & Sons.Apple India Public Relations, 2010, Apple Sues HTC for Patent Infringement., https://www.apple.com/in/newsroom/2010/03/02Apple-Sues-HTC-for-PInfringement/, Accessed: April 20, 2023.Bader, M. A., 2006, Intellectual property management in R&D collaborations: the case of the service industry sector, Springer.Ball R, Brown P., 1968, An empirical evaluation of accounting income numbers., Journal of Accounting Research; 6: 159-78.Barney, J., 1991, Firm resources and sustained competitive advantage, Journal of management, 17(1): 99-120.Barth, M. E., Beaver, W. H., & Landsman, W. R., 2001, The relevance of the value relevance literature for financial accounting standard setting: another view, Journal of accounting and economics, 31(1-3): 77-104.Beisland, L. A., 2009, A review of the value relevance literature, The Open Business Journal, 2(1)Berger, A & Bonaccorsi di Patti, E , 2006, Capital structure and firm performance: a new approach to testing agency theory and an application to the banking industry, Journal of Banking and Finance, 32: 1065-1102.Bhagat, S., & Bolton, B., 2008, Corporate governance and firm performance, Journal of corporate finance, 14(3): 257-273Blacconiere, W. G., Johnson, M. F., & Johnson, M. S., 2000, Market valuation and deregulation of electric utilities, Journal of Accounting and Economics, 29(2): 231-260.Bollen, L., Vergauwen, P., & Schnieders, S., 2005, Linking intellectual capital and intellectual property to company performance., Management decision.Brown, L. D., & Caylor, M. L., 2004, Corporate governance and firm performance. Available at SSRN 586423.Carson, S. J., & John, G., 2013, A theoretical and empirical investigation of property rights sharing in outsourced research, development, and engineering relationships, Strategic Management Journal, 34(9): 1065-1085Cheng, S., Evans, J. H., & Nagarajan, N. J., 2008, Board size and firm performance: the moderating effects of the market for corporate control, Review of Quantitative Finance and Accounting, 31: 121-145Davoudi, S. M. M., Fartash, K., Zakirova, V. G., Belyalova, A. M., Kurbanov, R. A., Boiarchuk, A. V., & Sizova, Z. M., 2018, Testing the mediating role of open innovation on the relationship between intellectual property rights and organizational performance: a case of science and technology park. Eurasia Journal of Mathematics, Science and Technology Education, 14(4): 1359-1369.Easton, P. D., & Harris, T. S., 1991, Earnings as an explanatory variable for returns. Journal of accounting research, 29(1): 19-36.Feinberg, R. M., & Rousslang, D. J., 1990, The economic effects of intellectual property right infringements., Journal of Business, 79-90.Fisher III, W. W., & Oberholzer-Gee, F., 2013, Strategic management of intellectual property: an integrated approach, California management review, 55(4): 157-183Frank, M. Z., & Goyal, V. K. , 2003, Testing the pecking order theory of capital structure. Journal of financial economics, 67(2): 217-248.Giannakas, K., 2002, Infringement of intellectual property rights: causes and consequences, American Journal of Agricultural Economics, 84(2): 482-494.Gompers, P., Ishii, J., & Metrick, A. , 2003, Corporate governance and equity prices. The quarterly journal of economics, 118(1): 107-156.Guest, P. M.,2009,The impact of board size on firm performance: evidence from the UK, The European Journal of Finance, 15(4): 385-404Hanel, P., 2006, Intellectual property rights business management practices: A survey of the literature, Technovation, 26(8): 895-931International Monetary Fund, 2010, World Economic OutlookKalkan, A., Erdil, O., & Çetinkaya, Ö., 2011, The relationships between firm size, prospector strategy, architecture of information technology and firm performance, Procedia-Social and Behavioral Sciences, 24: 854-869Lagrost, C., Martin, D., Dubois, C., & Quazzotti, S., 2010, Intellectual property valuation: how to approach the selection of an appropriate valuation method，Journal of Intellectual Capital.Lee, J., 2009, Does size matter in firm performance? Evidence from US public firms, international Journal of the economics of Business, 16(2): 189-203Leiponen, A., 2008, Control of intellectual assets in client relationships: implications for innovation, Strategic Management Journal, 29(13): 1371-1394.Ocean Tomo., 2020, Intangible Asset Market Value Study, https://oceantomo.com/ INTANGIBLE-ASSET-MARKET-VALUE-STUDY/, Accessed: April 12, 2023.Pervan, M., & Višić, J., 2012, Influence of firm size on its business success, Croatian Operational Research Review, 3(1): 213-223Shivdasani, A., & Zenner, M., 2004, Best practices in corporate governance: what two decades of research reveals., Journal of Applied Corporate Finance, 16(2‐3): 29-41.Teece, D. J., 1986, Profiting from technological innovation: Implications for integration, collaboration, licensing and public policy, Research policy, 15(6): 285-305.Yazdanfar, D., & Öhman, P., 2015, Debt financing and firm performance: an empirical study based on Swedish data, The Journal of Risk Finance,16(1): 102-118 描述 碩士
國立政治大學
會計學系
110353031資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353031 資料類型 thesis dc.contributor.advisor 詹凌菁 zh_TW dc.contributor.advisor Chan, Ling-Ching en_US dc.contributor.author (Authors) 陳宥璇 zh_TW dc.contributor.author (Authors) Chen, Yu-Hsuan en_US dc.creator (作者) 陳宥璇 zh_TW dc.creator (作者) Chen, Yu-Hsuan en_US dc.date (日期) 2023 en_US dc.date.accessioned 2-Aug-2023 13:26:17 (UTC+8) - dc.date.available 2-Aug-2023 13:26:17 (UTC+8) - dc.date.issued (上傳時間) 2-Aug-2023 13:26:17 (UTC+8) - dc.identifier (Other Identifiers) G0110353031 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146401 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 110353031 zh_TW dc.description.abstract (摘要) 知識經濟時代下，企業開始更加關注智慧財產，並期望透過智慧財產管理創造收益。本研究旨在探討取得臺灣智慧財產管理規範（TIPS）驗證對公司績效之影響，以2006年至2022年台灣上市、上櫃及興櫃企業為研究樣本，分析取得TIPS驗證與否是否影響公司績效。實證結果顯示，與同業績效比較時，取得TIPS驗證有助於提升外部市場對企業的期望，惟與過往績效比較時，取得TIPS驗證對公司資產及權益資本使用效益產生負面影響，而取得TIPS驗證僅對權益帳面價值之價值攸關性有增額效果，對盈餘之價值攸關性則無增額效果。另外，本研究發現影響企業申請TIPS驗證意願之關鍵因素為研發費用佔比，研發費用佔比越高者，表現出越積極的TIPS驗證申請態度，而董事會規模及獨董比例等公司治理特性亦對企業申請TIPS驗證意願有正向影響。 zh_TW dc.description.abstract (摘要) In the knowledge economy era, businesses have become increasingly focused on intellectual property and expect to generate revenue through intellectual property management. This study aims to explore the relationship between obtaining Taiwan Intellectual Property Management System (TIPS) verification and firm performance. The research sample consists of Taiwan-listed, over-the-counter, and emerging stock market companies from 2006 to 2022. The analysis examines whether obtaining TIPS verification affects company performance.The empirical results indicate that, compared to industry performance, obtaining TIPS verification helps enhance external market expectations for the company. However, when compared to past performance, obtaining TIPS verification has a negative impact on the efficiency of asset and equity capital utilization. Obtaining TIPS verification only has an incremental effect on the value relevance of equity book value but does not have an incremental effect on earnings. Furthermore, this study finds that the key factors influencing a company`s willingness to apply for TIPS verification are the proportion of research and development (R&D) expenses. Companies with a higher proportion of R&D expenses demonstrate a more proactive attitude towards applying for TIPS verification. Corporate governance characteristics such as board size and the proportion of independent directors also have a positive impact on a company`s willingness to apply for TIPS verification. en_US dc.description.tableofcontents 壹、緒論 1一、研究動機 1二、研究目的 3三、研究問題 3貳、文獻探討 4一、臺灣智慧財產權 4二、智慧財產權管理 6三、臺灣智慧財產管理規範（TIPS） 12參、研究方法 23一、研究假說發展 23二、資料來源與樣本選擇 24三、變數衡量 26四、實證模型 30肆、實證結果與分析 31一、敘述性統計 31二、迴歸分析 35三、額外測試 39伍、結論與建議 45一、研究結論 45二、政策意涵 46三、管理意涵 46四、研究限制及後續研究建議 47參考文獻 48一、中文文獻 48二、英文文獻 49附錄一 配對樣本企業名單 52 zh_TW dc.format.extent 3390982 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353031 en_US dc.subject (關鍵詞) 臺灣智慧財產管理規範 zh_TW dc.subject (關鍵詞) TIPS zh_TW dc.subject (關鍵詞) 智慧財產管理 zh_TW dc.subject (關鍵詞) 公司績效 zh_TW dc.subject (關鍵詞) Taiwan Intellectual Property Management System en_US dc.subject (關鍵詞) TIPS en_US dc.subject (關鍵詞) Intellectual property management en_US dc.subject (關鍵詞) Company performance en_US dc.title (題名) 臺灣智慧財產管理規範（TIPS）驗證對公司績效之影響 zh_TW dc.title (題名) The Impact of Taiwan Intellectual Property Management System (TIPS) Verification on Company Performance en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 經濟部工業局，公司治理評鑑2.27指標參考範例。經濟部工業局，TIPS 驗證判定基準。經濟部工業局，TIPS導入注意事項說明。經濟部工業局，TIPS計畫目標，https://www.tips.org.tw/body?sno=BCCD。經濟部工業局，2007，台灣智慧財產規範推行體系影響規範。經濟部工業局，2016，TIPS管理規範（A級）2016 年版。經濟部工業局，2021，TIPS驗證作業程序。經濟部工業局，2022，百家企業申請智財管理驗證 穩固我國企業營運基盤 經濟部工業局 舉辦111年度TIPS頒證暨交流會。經濟部工業局，2023，通過TIPS驗證之企業創新高 展現企業善用智財管理經濟部工業局，2023，歷年通過驗證企業列表。金融監督管理委員會，2013，強化我國公司治理藍圖。金融監督管理委員會，2018，新版公司治理藍圖（2018~2020）。經濟部智慧財產局著作權組，2020，著作權基本概念篇。謝銘洋，2020，智慧財產權法，臺灣：元照出版有限公司。財團法人資訊工業策進會科技法律研究所，2020，善用智財管理協助公司治理入門篇，臺北市：讀享數位文化股份有限公司。財團法人工業資訊策進會科技法律研究所創意智財中心，2020，2019年國內企業智財現況調查報告。蔡朝安、鄧萍玟與吳雅婷，2022，導入TIPS改變企業智財管理觀念，https://www.pwc.tw/zh/services/legal/point-view/legal-clouds/legal-clouds-2203.html。財團法人工業資訊策進會科技法律研究所創意智財中心，2022，2021年國內企業智財現況調查報告。臺灣證券交易所股份有限公司，2022，上市上櫃公司治理實務守則財團法人資訊工業策進會科技法律研究所，2023，巧圖秒用TIPS!《台灣智慧財產管理規範》導入圖解與實務問答，臺北市：讀享數位文化股份有限公司。Adams, R. B., Hermalin, B. E., & Weisbach, M. S., 2010, The role of boards of directors in corporate governance: A conceptual framework and survey., Journal of economic literature, 48(1): 58-107.Al-Ali, N., 2003, Comprehensive intellectual capital management: Step-by-step, John Wiley & Sons.Apple India Public Relations, 2010, Apple Sues HTC for Patent Infringement., https://www.apple.com/in/newsroom/2010/03/02Apple-Sues-HTC-for-PInfringement/, Accessed: April 20, 2023.Bader, M. A., 2006, Intellectual property management in R&D collaborations: the case of the service industry sector, Springer.Ball R, Brown P., 1968, An empirical evaluation of accounting income numbers., Journal of Accounting Research; 6: 159-78.Barney, J., 1991, Firm resources and sustained competitive advantage, Journal of management, 17(1): 99-120.Barth, M. E., Beaver, W. H., & Landsman, W. R., 2001, The relevance of the value relevance literature for financial accounting standard setting: another view, Journal of accounting and economics, 31(1-3): 77-104.Beisland, L. A., 2009, A review of the value relevance literature, The Open Business Journal, 2(1)Berger, A & Bonaccorsi di Patti, E , 2006, Capital structure and firm performance: a new approach to testing agency theory and an application to the banking industry, Journal of Banking and Finance, 32: 1065-1102.Bhagat, S., & Bolton, B., 2008, Corporate governance and firm performance, Journal of corporate finance, 14(3): 257-273Blacconiere, W. G., Johnson, M. F., & Johnson, M. S., 2000, Market valuation and deregulation of electric utilities, Journal of Accounting and Economics, 29(2): 231-260.Bollen, L., Vergauwen, P., & Schnieders, S., 2005, Linking intellectual capital and intellectual property to company performance., Management decision.Brown, L. D., & Caylor, M. L., 2004, Corporate governance and firm performance. Available at SSRN 586423.Carson, S. J., & John, G., 2013, A theoretical and empirical investigation of property rights sharing in outsourced research, development, and engineering relationships, Strategic Management Journal, 34(9): 1065-1085Cheng, S., Evans, J. H., & Nagarajan, N. J., 2008, Board size and firm performance: the moderating effects of the market for corporate control, Review of Quantitative Finance and Accounting, 31: 121-145Davoudi, S. M. M., Fartash, K., Zakirova, V. G., Belyalova, A. M., Kurbanov, R. A., Boiarchuk, A. V., & Sizova, Z. M., 2018, Testing the mediating role of open innovation on the relationship between intellectual property rights and organizational performance: a case of science and technology park. Eurasia Journal of Mathematics, Science and Technology Education, 14(4): 1359-1369.Easton, P. D., & Harris, T. S., 1991, Earnings as an explanatory variable for returns. Journal of accounting research, 29(1): 19-36.Feinberg, R. M., & Rousslang, D. J., 1990, The economic effects of intellectual property right infringements., Journal of Business, 79-90.Fisher III, W. W., & Oberholzer-Gee, F., 2013, Strategic management of intellectual property: an integrated approach, California management review, 55(4): 157-183Frank, M. Z., & Goyal, V. K. , 2003, Testing the pecking order theory of capital structure. Journal of financial economics, 67(2): 217-248.Giannakas, K., 2002, Infringement of intellectual property rights: causes and consequences, American Journal of Agricultural Economics, 84(2): 482-494.Gompers, P., Ishii, J., & Metrick, A. , 2003, Corporate governance and equity prices. The quarterly journal of economics, 118(1): 107-156.Guest, P. M.,2009,The impact of board size on firm performance: evidence from the UK, The European Journal of Finance, 15(4): 385-404Hanel, P., 2006, Intellectual property rights business management practices: A survey of the literature, Technovation, 26(8): 895-931International Monetary Fund, 2010, World Economic OutlookKalkan, A., Erdil, O., & Çetinkaya, Ö., 2011, The relationships between firm size, prospector strategy, architecture of information technology and firm performance, Procedia-Social and Behavioral Sciences, 24: 854-869Lagrost, C., Martin, D., Dubois, C., & Quazzotti, S., 2010, Intellectual property valuation: how to approach the selection of an appropriate valuation method，Journal of Intellectual Capital.Lee, J., 2009, Does size matter in firm performance? Evidence from US public firms, international Journal of the economics of Business, 16(2): 189-203Leiponen, A., 2008, Control of intellectual assets in client relationships: implications for innovation, Strategic Management Journal, 29(13): 1371-1394.Ocean Tomo., 2020, Intangible Asset Market Value Study, https://oceantomo.com/ INTANGIBLE-ASSET-MARKET-VALUE-STUDY/, Accessed: April 12, 2023.Pervan, M., & Višić, J., 2012, Influence of firm size on its business success, Croatian Operational Research Review, 3(1): 213-223Shivdasani, A., & Zenner, M., 2004, Best practices in corporate governance: what two decades of research reveals., Journal of Applied Corporate Finance, 16(2‐3): 29-41.Teece, D. J., 1986, Profiting from technological innovation: Implications for integration, collaboration, licensing and public policy, Research policy, 15(6): 285-305.Yazdanfar, D., & Öhman, P., 2015, Debt financing and firm performance: an empirical study based on Swedish data, The Journal of Risk Finance,16(1): 102-118 zh_TW
