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題名 The effect of disclosure of intellectual capital and accounting performance on market valuation: Evidence from Taiwan`s semiconductor industry
作者 王文英;張清福
Wang, Wen-Ying ; Chang, Chingfu
貢獻者 會計系
關鍵詞 market valuation;accounting performance;mandatory disclosure;intellectual capital performance;voluntary disclosure;partial least squares;Taiwan;semiconductor industry
日期 2008
上傳時間 18-二月-2014 14:21:00 (UTC+8)
摘要 This study utilises the partial least squares method to establish a causal model depicting the relationship between the disclosure of intellectual capital, accounting performance and market valuation with evidence from Taiwan`s semiconductor industry. Our results show that accounting performance, mandatory disclosure of intellectual capital performance and voluntary disclosure of intellectual capital have direct effects on market valuation. These factors also indirectly affect market valuation through the cause-effect interrelationship with one another. Among the indirect relations, the mandatory disclosure of intellectual capital performance is the most fundamental factor which positively affects accounting performance and voluntary disclosure of intellectual capital and then further affects market valuation. The result provides implications for practice for the financial reporting and management of intellectual capital. In essence, the voluntary disclosure of major intellectual capital and the proper management of leading intellectual capital is valuable to market valuation in Taiwan`s semiconductor industry.
關聯 International Journal of Learning and Intellectual Capital, 5(3/4), 264-278
資料類型 article
DOI http://dx.doi.org/10.1504/IJLIC.2008.021011
dc.contributor 會計系en_US
dc.creator (作者) 王文英;張清福zh_TW
dc.creator (作者) Wang, Wen-Ying ; Chang, Chingfu-
dc.date (日期) 2008en_US
dc.date.accessioned 18-二月-2014 14:21:00 (UTC+8)-
dc.date.available 18-二月-2014 14:21:00 (UTC+8)-
dc.date.issued (上傳時間) 18-二月-2014 14:21:00 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/63932-
dc.description.abstract (摘要) This study utilises the partial least squares method to establish a causal model depicting the relationship between the disclosure of intellectual capital, accounting performance and market valuation with evidence from Taiwan`s semiconductor industry. Our results show that accounting performance, mandatory disclosure of intellectual capital performance and voluntary disclosure of intellectual capital have direct effects on market valuation. These factors also indirectly affect market valuation through the cause-effect interrelationship with one another. Among the indirect relations, the mandatory disclosure of intellectual capital performance is the most fundamental factor which positively affects accounting performance and voluntary disclosure of intellectual capital and then further affects market valuation. The result provides implications for practice for the financial reporting and management of intellectual capital. In essence, the voluntary disclosure of major intellectual capital and the proper management of leading intellectual capital is valuable to market valuation in Taiwan`s semiconductor industry.-
dc.description.uri http://dx.doi.org/10.1504/IJLIC.2008.021011-
dc.format.extent 454058 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) International Journal of Learning and Intellectual Capital, 5(3/4), 264-278en_US
dc.subject (關鍵詞) market valuation;accounting performance;mandatory disclosure;intellectual capital performance;voluntary disclosure;partial least squares;Taiwan;semiconductor industryen_US
dc.title (題名) The effect of disclosure of intellectual capital and accounting performance on market valuation: Evidence from Taiwan`s semiconductor industryen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1504/IJLIC.2008.021011-
dc.doi.uri (DOI) http://dx.doi.org/10.1504/IJLIC.2008.021011-