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題名 財務資訊與無形資產密集企業價值攸關性之探討
On the value-relevance of financial information in intangible-intensive industries作者 林郁昕
Lin, Yu-Hsin貢獻者 林宛瑩
Lin, Wan-Ying
林郁昕
Lin, Yu-Hsin關鍵詞 價值攸關性
資訊內涵
產業性質
Value-relevance
Intangible intensive industry日期 2001 上傳時間 31-Mar-2016 14:19:10 (UTC+8) 摘要 本研究探討在智慧資本觀念倍受重視之際，傳統財務資訊與企業之價值攸關性是否因此受到影響，並進一步探究不同因素是否會影響財務資訊的價值攸關性。
This thesis investigates whether traditional financial information, such are earnings, book value of equity, and cash flow information, has lost its value relevance while the concept of intellectual capital rises. Furthermore, the thesis examines what factors explain the value relevance of financial information.參考文獻 中文部分Leonard-Barton, D.著，1998，知識創新之泉，王美音譯，台北：遠流出版社股份有限公司。吳秀娟，2000，企業市場價值與淨值差異影響因素之研究—以我國資訊電子業為例，國立政治大學會計學系未出版碩士論文。黃宛華，1999，資訊軟體業智慧資本之研究，國立政治大學科技管理研究所未出版碩士論文。劉正田，1997，研究發展支出之效益及其資本化會計資訊對股票評價攸關性之研究，國立政治大學會計研究所未出版博士論文。劉正田，2000，企業無形資產價值評估問題之探討，會計研究月刊第170期（1月）：21-28。謝月香，2000，無形資產，國立成功大學會計學研究所未出版碩士論文。鍾惠珍，2000，淺談無形資產評價問題，會計研究月刊第170期（1月）：18-20。陳靜怡編，2000，台灣商業名錄 Taiwan`s leading corporations，台北市：美商鄧白氏。英文部分Aboody, D., and B. Lev. 1998. The value relevance of intangibles: the case of software capitalization. Journal of Accounting Research 36 (Supplement): 161-191.Amir, E., and B. Lev. 1996. Value-relevance of non-financial information: The wireless communication industry. Journal of Accounting and Economics 22: 3-30.Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers, Journal of Accounting Research 6: 159-178.Barth, M. E., and R. Dasznik. 1999. Share repurchase and intangible assets. Journal of Accounting and Economics 28: 211-241.Bradley, K. 1997. Intellectual capital and the new wealth of nations. Business Strategy Review 8 (1): 53-62.Christie, A. A. 1987. On cross-sectional analysis in accounting research. Journal of Accounting and Economics 9: 231-258.Collins, D., C. Maydew, and I. Weiss. 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24: 39-67.Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics 18: 3-42.Dechow, P., A. Hutton, and R. Sloan. 1999. An empirical assessment of the residual income valuation model. Journal of Accounting and Economics 26: 1-34.Drucker, P. F. 1993. Post-Capitalist Society. Oxford: Butterworth Heinmann.Easton, P. 1985. Accounting earnings and security valuation: empirical evidence of the fundamental links. Journal of Accounting Research 34 (Supplement): 54-77.Easton, P., and T. Harris. 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research 29: 19-36.Ely, K., and G. Waymire. 1999. Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE. Journal of Accounting Research 37 (2): 293-317.Fairfield, P., R. J. Sweeney, and T. L. Yohn. 1996. Accounting classification and the predictive content of earnings. Accounting Review 71: 337-356.Feltham, G. A., and J. Ohlson, 1995, Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (3): 689-731.Francis, J., and K. Schipper. 1999. Have financial statements lost their relevance？ Journal of Accounting Research 37 (Supplement): 319-352.Hendriksen, E. S. 1992. Accounting Theory. 5th ed. Homehood, IL: Irwin.Hirschey, M., and J. J. Weygandt. 1985. Amortization Policy for Advertising and Research and Development Expenditures. Journal of Accounting Research 23(1): 326-335.Kothari, S., and J. Zimmerman. 1995. Price and return models. Journal of Accounting and Economics 20: 155-192.Landsman, W. R., and J. Magliolo, 1988, Cross-sectional capital market research and model specification. The Accounting Review61: 662-691.Lev, B., and P. Zarowin. 1999. The boundaries of financial reporting and how to extend them. Journal of Accounting Research 37 (2): 353-389.Lev, B., and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics 21: 107-138.Lundholm, R. J. 1995. A tutorial on the Ohlson and Feltham/Ohlson models: Answers to some frequently asked questions. Contemporary Accounting Review 11: 749-761.Ohlson, J. A. 1995. Earning, book values, and dividends in equity valuation. Contemporary Accounting Research 11 (2): 661-687.Osborne, A. 1998. Measuring intellectual capital: The real value of companies. Ohio CPA Journal 57 (4): 37-38.Quinn, J.B. 1992. Intelligent Enterprise: A Knowledge and Service Based Paradigm for Industry, New York: The Free Press.Ramesh, K., and R. Thiagarajan. 1995. Inter-temporal Decline in Earnings Response Coefficients. Working paper, Northwestern University.Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Reviews 71: 289-315.Theil, M. 1971. Principles of Econometrics. Wiley, New York, NY.White, G. T., A. Soudhi, and D. Fried. 1998. The analysis and use of Financial Statement. 2nd ed. New York: John Wiley & Sons, Inc. 描述 碩士
國立政治大學
會計學系資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002002163 資料類型 thesis dc.contributor.advisor 林宛瑩 zh_TW dc.contributor.advisor Lin, Wan-Ying en_US dc.contributor.author (Authors) 林郁昕 zh_TW dc.contributor.author (Authors) Lin, Yu-Hsin en_US dc.creator (作者) 林郁昕 zh_TW dc.creator (作者) Lin, Yu-Hsin en_US dc.date (日期) 2001 en_US dc.date.accessioned 31-Mar-2016 14:19:10 (UTC+8) - dc.date.available 31-Mar-2016 14:19:10 (UTC+8) - dc.date.issued (上傳時間) 31-Mar-2016 14:19:10 (UTC+8) - dc.identifier (Other Identifiers) A2002002163 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/83234 - 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.abstract (摘要) 本研究探討在智慧資本觀念倍受重視之際，傳統財務資訊與企業之價值攸關性是否因此受到影響，並進一步探究不同因素是否會影響財務資訊的價值攸關性。 zh_TW dc.description.abstract (摘要) This thesis investigates whether traditional financial information, such are earnings, book value of equity, and cash flow information, has lost its value relevance while the concept of intellectual capital rises. Furthermore, the thesis examines what factors explain the value relevance of financial information. en_US dc.description.tableofcontents 封面頁證明書致謝詞論文摘要目錄圖表目錄第一章 緒論第一節 研究動機第二節 研究架構與研究問題第三節 論文組織結構第二章 文獻探討第一節 盈餘、現金流量及帳面價值之價值攸關性第二節 研究發展支出之價值攸關性第三節 非財務資訊之價值攸關性第三章 研究方法第一節 研究假說第二節 實證模式及變數衡量第三節 樣本選取與資料來源第四章 實證結果分析第一節 盈餘、營業現金流量與帳面價值攸關性之變動第二節 股價攸關性影響因素分析第三節 時間序列分析第五章 結論與建議第一節 研究結論及貢獻第二節 研究限制第三節 後續研究建議參考文獻中文部分英文部分 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002002163 en_US dc.subject (關鍵詞) 價值攸關性 zh_TW dc.subject (關鍵詞) 資訊內涵 zh_TW dc.subject (關鍵詞) 產業性質 zh_TW dc.subject (關鍵詞) Value-relevance en_US dc.subject (關鍵詞) Intangible intensive industry en_US dc.title (題名) 財務資訊與無形資產密集企業價值攸關性之探討 zh_TW dc.title (題名) On the value-relevance of financial information in intangible-intensive industries en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文部分Leonard-Barton, D.著，1998，知識創新之泉，王美音譯，台北：遠流出版社股份有限公司。吳秀娟，2000，企業市場價值與淨值差異影響因素之研究—以我國資訊電子業為例，國立政治大學會計學系未出版碩士論文。黃宛華，1999，資訊軟體業智慧資本之研究，國立政治大學科技管理研究所未出版碩士論文。劉正田，1997，研究發展支出之效益及其資本化會計資訊對股票評價攸關性之研究，國立政治大學會計研究所未出版博士論文。劉正田，2000，企業無形資產價值評估問題之探討，會計研究月刊第170期（1月）：21-28。謝月香，2000，無形資產，國立成功大學會計學研究所未出版碩士論文。鍾惠珍，2000，淺談無形資產評價問題，會計研究月刊第170期（1月）：18-20。陳靜怡編，2000，台灣商業名錄 Taiwan`s leading corporations，台北市：美商鄧白氏。英文部分Aboody, D., and B. Lev. 1998. The value relevance of intangibles: the case of software capitalization. Journal of Accounting Research 36 (Supplement): 161-191.Amir, E., and B. Lev. 1996. Value-relevance of non-financial information: The wireless communication industry. Journal of Accounting and Economics 22: 3-30.Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers, Journal of Accounting Research 6: 159-178.Barth, M. E., and R. Dasznik. 1999. Share repurchase and intangible assets. Journal of Accounting and Economics 28: 211-241.Bradley, K. 1997. Intellectual capital and the new wealth of nations. Business Strategy Review 8 (1): 53-62.Christie, A. A. 1987. On cross-sectional analysis in accounting research. Journal of Accounting and Economics 9: 231-258.Collins, D., C. Maydew, and I. Weiss. 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24: 39-67.Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics 18: 3-42.Dechow, P., A. Hutton, and R. Sloan. 1999. An empirical assessment of the residual income valuation model. Journal of Accounting and Economics 26: 1-34.Drucker, P. F. 1993. Post-Capitalist Society. Oxford: Butterworth Heinmann.Easton, P. 1985. Accounting earnings and security valuation: empirical evidence of the fundamental links. Journal of Accounting Research 34 (Supplement): 54-77.Easton, P., and T. Harris. 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research 29: 19-36.Ely, K., and G. Waymire. 1999. Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE. Journal of Accounting Research 37 (2): 293-317.Fairfield, P., R. J. Sweeney, and T. L. Yohn. 1996. Accounting classification and the predictive content of earnings. Accounting Review 71: 337-356.Feltham, G. A., and J. Ohlson, 1995, Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (3): 689-731.Francis, J., and K. Schipper. 1999. Have financial statements lost their relevance？ Journal of Accounting Research 37 (Supplement): 319-352.Hendriksen, E. S. 1992. Accounting Theory. 5th ed. Homehood, IL: Irwin.Hirschey, M., and J. J. Weygandt. 1985. Amortization Policy for Advertising and Research and Development Expenditures. Journal of Accounting Research 23(1): 326-335.Kothari, S., and J. Zimmerman. 1995. Price and return models. Journal of Accounting and Economics 20: 155-192.Landsman, W. R., and J. Magliolo, 1988, Cross-sectional capital market research and model specification. The Accounting Review61: 662-691.Lev, B., and P. Zarowin. 1999. The boundaries of financial reporting and how to extend them. Journal of Accounting Research 37 (2): 353-389.Lev, B., and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics 21: 107-138.Lundholm, R. J. 1995. A tutorial on the Ohlson and Feltham/Ohlson models: Answers to some frequently asked questions. Contemporary Accounting Review 11: 749-761.Ohlson, J. A. 1995. Earning, book values, and dividends in equity valuation. Contemporary Accounting Research 11 (2): 661-687.Osborne, A. 1998. Measuring intellectual capital: The real value of companies. Ohio CPA Journal 57 (4): 37-38.Quinn, J.B. 1992. Intelligent Enterprise: A Knowledge and Service Based Paradigm for Industry, New York: The Free Press.Ramesh, K., and R. Thiagarajan. 1995. Inter-temporal Decline in Earnings Response Coefficients. Working paper, Northwestern University.Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Reviews 71: 289-315.Theil, M. 1971. Principles of Econometrics. Wiley, New York, NY.White, G. T., A. Soudhi, and D. Fried. 1998. The analysis and use of Financial Statement. 2nd ed. New York: John Wiley & Sons, Inc. zh_TW
