dc.contributor.advisor | 張清福 | zh_TW |
dc.contributor.author (Authors) | 王彥翔 | zh_TW |
dc.contributor.author (Authors) | Wang, Yen-Hsiang | en_US |
dc.creator (作者) | 王彥翔 | zh_TW |
dc.creator (作者) | Wang, Yen-Hsiang | en_US |
dc.date (日期) | 2004 | en_US |
dc.date.accessioned | 11-Sep-2009 17:37:35 (UTC+8) | - |
dc.date.available | 11-Sep-2009 17:37:35 (UTC+8) | - |
dc.date.issued (上傳時間) | 11-Sep-2009 17:37:35 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0923530231 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30301 | - |
dc.description (描述) | 碩士 | zh_TW |
dc.description (描述) | 國立政治大學 | zh_TW |
dc.description (描述) | 會計研究所 | zh_TW |
dc.description (描述) | 92353023 | zh_TW |
dc.description (描述) | 93 | zh_TW |
dc.description.abstract (摘要) | 智慧資本研究可分為策略流派(strategic stream)與評量流派(measurement stream)。前者主要研究如何創造與運用智慧資本,以及探討智慧資本與價值創造的關係;後者著重如何對智慧資本進行衡量。 本研究依評量流派之觀點,以民國91年度資訊電子業上市公司為樣本,探討智慧資本資訊對於企業價值的影響。本文採用內容分析法對各樣本公司進行揭露程度評比,採用Ohslon (1995)模型進行實證研究,結果顯示智慧資本之資訊揭露與企業價值攸關,揭露程度與公司價值成正向關係。就分項智慧資本而言,流程資本以及關係資本之揭露程度與公司價值有顯著關係;然而,人力資本與創新資本的揭露程度與公司價值之關係均不顯著。 | zh_TW |
dc.description.abstract (摘要) | The research in intellectual capital (IC) can be divided into two streams focusing on strategic aspect and measurement aspect, respectively. The former stream investigates how to create and use IC and concentrates on the relation between IC and the value creation. On the other hand, the measurement stream is more concerned with the IC reporting and measurement. Basing on the view of measurement stream, this study selects 177 listed companies in Taiwan electronic industry in 2002 as a sample and investigates the effect of IC information on firm value. By using content analysis method to score the degree of IC disclosure for each sample firm, the empirical result shows that the comprehensive disclosure of IC has significant and positive effect on firm value. When we further look into the decomposition of IC disclosure, both relation capital and process capital are found to have positive and significant effect on firm value while the human capital and innovation capital do not have such a significant relationship. | en_US |
dc.description.tableofcontents | 第一章 緒論...................................................1 第一節 研究動機與目的.........................................1 第二節 研究問題...............................................4 第三節 研究流程...............................................5 第四節 論文結構...............................................6 第二章 文獻探討...............................................7 第一節 智慧資本定義與架構.....................................7 第二節 智慧資本價值攸關性....................................11 第三節 智慧資本之揭露........................................13 第四節 資訊揭露相關文獻......................................16 第三章 研究方法..............................................19 第一節 研究假說..............................................19 第二節 研究模型..............................................22 第三節 變數定義..............................................32 第四節 樣本選取與資料來源....................................40 第四章 實證結果..............................................42 第一節 敘述性統計............................................42 第二節 迴歸分析結果..........................................48 第五章 結論與建議............................................58 第一節 研究結論..............................................58 第二節 研究限制..............................................60 第三節 後續研究建議..........................................60 參考文獻......................................................61 | zh_TW |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0923530231 | en_US |
dc.subject (關鍵詞) | 智慧資本揭露 | zh_TW |
dc.subject (關鍵詞) | 價值攸關性 | zh_TW |
dc.subject (關鍵詞) | 內容分析法 | zh_TW |
dc.subject (關鍵詞) | Ohlson模型 | zh_TW |
dc.subject (關鍵詞) | Disclosure of intellectual capital | en_US |
dc.subject (關鍵詞) | Value relevance | en_US |
dc.subject (關鍵詞) | Content Analysis | en_US |
dc.subject (關鍵詞) | Ohlson model | en_US |
dc.title (題名) | 企業智慧資本資訊揭露程度之價值攸關性探討 | zh_TW |
dc.type (資料類型) | thesis | en |
dc.relation.reference (參考文獻) | 王文英與張清福,2004,智慧資本影響績效模式之探討:我國半導體業之實證研究,會計評論,第39期(7月):88-117。 | zh_TW |
dc.relation.reference (參考文獻) | 吳安妮,2002,剖析智慧資本,會計研究月刊,第204期(11月):57- 66。 | zh_TW |
dc.relation.reference (參考文獻) | ______與張朝清,2003,企業智慧資本之理論基礎、類型與管理程序,今日會計,第90期(3月):1-13。 | zh_TW |
dc.relation.reference (參考文獻) | 吳思華,2000,網際網路智慧資本衡量與發展措施嚴究,經濟部工業局軟體五年發展計劃。 | zh_TW |
dc.relation.reference (參考文獻) | 林冠宏,2003,公司資訊揭露與價值攸關性之探討,國立政治大學會計學系碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 林鈺傑,2003,智慧資本與經營績效關係性之實證研究,國立政治大學會計學系碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 邱碧珠,1999,資訊揭露程度與權益資金成本間之關係:我國資訊電子業之研究,國立台灣大學會計學研究所碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 柯家瑜,2002,智慧資本揭露與智慧資本績效值之關聯性研究,國立中央大學企業管理學系碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 郭美玲,2003,智慧資本外部報導之研究-以資訊電子及金融服務業為對象,國立政治大學會計學系碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 郭敏華,1995,資訊不對稱對負債資金成本之影響-以銀行借款為實證,國立政治大學企業管理學系博士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 陳美娟,1997,年報自願性揭露水準與公司特徵之關聯性研究, 國立政治大學會計學系碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 黃聖茵,2003,組織之人力資本對市場價值及財務績效影響之研究,國立政治大學會計學系碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 詹文男,2002,資訊科技產業智慧資本衡量之研究-系統理論之觀點,國立中央大學資訊管理研究所博士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 資策會,2001,我國產業智慧資本先導性個案研究,財團法人資訊工業策進會分包學術機構研究計畫期末報告。 | zh_TW |
dc.relation.reference (參考文獻) | 蔡其諭,2001,揭露程度與負債資金成本之關係,國立政治大學會計學系碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 饒祥浩,2001,從企業、分析師及會計師觀點論資訊電子業智慧資本資訊之揭露,國立政治大學會計學系碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | Akerlof, G. 1970. The market for lemons: Quality uncertainty and the market mechanism. Quarterly Journal of Economics 84:488-500. | zh_TW |
dc.relation.reference (參考文獻) | Bernard, V. L., 1995. The Feltham-Ohlson Framework: Implicaitons for Empiricists. Contemporary Accounting Research 11 (2): 733-747. | zh_TW |
dc.relation.reference (參考文獻) | Bontis, N. 1998. Intellectual capital: an exploratory study that develops measures and models. Management Decision 36 (2): 63-76. | zh_TW |
dc.relation.reference (參考文獻) | ________. 2002. IC Disclosures in Canadian Corporations, McMaster University, Hamilton. | zh_TW |
dc.relation.reference (參考文獻) | Bukh, P. N. 2003. Commentary: the relevance of intellectual capital disclosure: a paradox?. Accounting, Auditing & Accountability Journal 16 (1): 49-56. | zh_TW |
dc.relation.reference (參考文獻) | Dechow, P. M., A. P. Hutton, and R. G. Sloan. 1999. An empirical assessment of the residual income valuation model. Journal of Accounting and Economics 26 (January): 1-34. | zh_TW |
dc.relation.reference (參考文獻) | Deegan, C. 2000. Financial Accounting Theory, Sydney: McGraw-Hill Book. | zh_TW |
dc.relation.reference (參考文獻) | Diamond, D. W., and R. E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. The Journal of Finance 46 (September): 1325-1359. | zh_TW |
dc.relation.reference (參考文獻) | Dzinkowski, R. 2000. The measurement and management of intellectual capital: an introduction. Management Accounting (February): 32-36. | zh_TW |
dc.relation.reference (參考文獻) | Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital- Realizing Your Company`s True Value by Finding Its Hidden Roots. New York: Harper Business. | zh_TW |
dc.relation.reference (參考文獻) | Feltham, G. A., and J. A. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (2): 689-731. | zh_TW |
dc.relation.reference (參考文獻) | Fishman, M. J., and K. M. Hagerty. 1989. Disclosure decisions by firms and the competition for price efficiency. The Journal of Finance 44 (July): 633-646. | zh_TW |
dc.relation.reference (參考文獻) | Frankel, R., and C. M.C. Lee. 1998. Accounting valuation, market expectation, and cross-sectional stock returns. Journal of Accounting and Economics 25: 283-319. | zh_TW |
dc.relation.reference (參考文獻) | Guthrie, J., R. Petty, K. Yongvanich, and F. Ricceri. 2004. Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital 5 (2): 282-293. | zh_TW |
dc.relation.reference (參考文獻) | Healy, P. M., A. P. Hutton, and K. G. Palepu. 1999. Stock performance and intermediation changes surroundings sustained increases in disclosure. Contemporary Accounting Research 16 (3): 485-520. | zh_TW |
dc.relation.reference (參考文獻) | Hussi, T,, and G. Ahonen. 2002. Managing inatngible assets- a question of integration and delicate balance. Journal of Intellectual Capital 3 (3): 277-286. | zh_TW |
dc.relation.reference (參考文獻) | Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (4): 305-360. | zh_TW |
dc.relation.reference (參考文獻) | Lim, L. L.K., and P. Dallimore. 2002. To the public-listed companies, from the investment community. Journal of Intellectual Capital 3 (3): 262-276. | zh_TW |
dc.relation.reference (參考文獻) | Lindblom, C. K. 1994. The implications of organizational legitimacy for corporate social performance and disclosure. Paper presented at the Critical Perspectives on Accounting Conference, New York, NY. | zh_TW |
dc.relation.reference (參考文獻) | Mavrinac, S., and T. Siesfeld. 1998. Measures That Matter: An Exploratory Investigation of Investors` Information Needs and Value Priorities, OECD. | zh_TW |
dc.relation.reference (參考文獻) | Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research 11 (2): 661-687. | zh_TW |
dc.relation.reference (參考文獻) | Roos, J., G. Roos, N. C. Dragonetti, and L. Edvinsson. 1998. Intellectual Capital: Navigating in the New Business Landscape, New York, NY: University Press. | zh_TW |
dc.relation.reference (參考文獻) | Skinner, D. J. 1997. Earnings disclosures and stockholder lawsuits. Journal of Accounting and Economics 23 (3): 249-282. | zh_TW |
dc.relation.reference (參考文獻) | Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations, Bantam Doubleday Dell Publishing Group, Inc. | zh_TW |
dc.relation.reference (參考文獻) | Sullivan, P. H. 2000. Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into Market Value, New York, NY: John Wiley & Sons. | zh_TW |
dc.relation.reference (參考文獻) | van der Meer-Kooistra, J., and S. M. Zijlstra. 2001. Reporting on intellectual capital. Accounting, Auditing & Accountability Journal 14 (4): 456-476. | zh_TW |
dc.relation.reference (參考文獻) | Vergauwen, P. G.M.C., and F. J.C. van Alem. 2005. Annual report IC disclosures in The Netherlands, France and Germany. Journal of Intellectual Capital 6 (1): 89-104. | zh_TW |
dc.relation.reference (參考文獻) | Williams, S. M. 2001. Is intellectual capital performance and disclosure practices related?. Journal of Intellectual Capital 2 (3): 192-203. | zh_TW |