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研究生:王彥翔
研究生(外文):Wang, Yen-Hsiang
論文名稱:企業智慧資本資訊揭露程度之價值攸關性探討
指導教授:張清福張清福引用關係
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
論文頁數:64
中文關鍵詞:智慧資本揭露價值攸關性內容分析法Ohlson模型
外文關鍵詞:Disclosure of intellectual capitalValue relevanceContent AnalysisOhlson model
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  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。
  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.
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
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