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研究生:廖奎鈞
研究生(外文):Kuei-Chun Liao
論文名稱:智慧資本資訊內涵衡量研究
論文名稱(外文):An Measurement Study of Information Contents of Intellectual Capital
指導教授:蕭子誼蕭子誼引用關係
指導教授(外文):Tzy-Yih Hsiao
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計所
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:2009
畢業學年度:97
語文別:中文
論文頁數:91
中文關鍵詞:價值攸關性增額資訊內涵相對資訊內涵未入帳無形資產
外文關鍵詞:Value RelevancyIncremental Information ContentRelative Information ContentUnrecognized Intangible Assets
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本文之研究目的主要係探討美國Standard and Poor’s (S&P) 500上市之醫療照護產業(GICS 35)之未入帳無形資產之附註揭露以及入帳處理是否具有增額資訊內涵之效果,同時亦進一步測試未入帳無形資產的附註揭露、入帳處理以及分項列示等不同會計表達方式之財務資訊與股價的相對價值攸關性,比較其相對資訊內涵。本研究以包含醫療器材、健康照護及製藥等醫療照護產業為研究樣本,參照並歸納彙整以往相關智慧資本文獻所採用之衡量指標,利用Ohlson Model (1995)之會計基礎替代評價模式檢測其結果。

實證結果發現:未入帳無形資產無論係以附註揭露或入帳處理之形式表達皆具有增額資訊內涵,且係數值亦顯著為正,此意味著未入帳無形資產之資訊不論係在報表上附註揭露或予以資本化入帳處理,其對股價之解釋能力均高於現有資訊之股價攸關性(即:僅部分無形資產入帳處理之會計資訊攸關性)。此外,在表達形式之相對資訊內涵方面,未入帳無形資產予以調整入帳後之會計資訊,其對股價之解釋能力優於單純僅附註揭露之表達方式;而未入帳無形資產之分項列示表達形式下之股價攸關性亦高於總和列示之股價攸關性。
This study mainly examines the positive or negative incremental information content of accounting information of firms when unrecognized intangible assets are disclosed in the note or recognized as assets item in financial statement. The sample consists of U.S. firms listed in the Health Care industry calegory (GICS 35) of Standard and Poor''s (S&P) 500 index, which includes medical equipment, health care and pharmaceuticals firms, from a database of publicly traded firms in COMPUSTAT databank. It also further tests the value relevancy between stock price and financial accounting information of different accounting representation forms such as disclosure, recognition and category, and then compares their relative information content. Appropriate measures were obtained from a review of the literature and the Ohlson Model (1995) accounting-based substitute valuation model was used to assess the information content effects between unrecognized intangible assets and corporate value.

The empirical results show that both disclosure and recognition of unrecognized intangible assets have the incremental information content. This means that the relative value relevance of accounting information is greater when additional un-recognized intangible assets are represented, in comparison with present accounting information in which only partial intangible assets are recognized as assets on the financial statement. This holds true no matter if the information is only disclosed in the notes or recognized as assets on the financial statement. In addition, the relative value relevance of accounting information is greater when additional unrecognized intangible assets are recognized on the financial statement than when only disclosed in the notes. Moreover, the relative value relevance of accounting information is greater when additional unrecognized intangible assets are represented within category rather than within total amount.
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 6
第三節 研究架構 7
第四節 研究流程 8
第二章 文獻探討 10
第一節 無形資產之觀念 10
第二節 智慧資本之觀念 12
第三節 相對資訊內涵與增額資訊內涵之觀念 30
第四節 智慧資本與資訊內涵之關聯性 33
第三章 研究設計 37
第一節 研究方法 37
第二節 研究假說與實證模型 43
第三節 觀念性架構 50
第四節 研究樣本與變數衡量 51
第四章 實證結果 60
第一節 敘述性統計 60
第二節 相關性分析 63
第三節 因素分析結果與因素命名 68
第四節 實證結果分析 72
第五章 結論與建議 78
第一節 研究結論 78
第二節 研究限制 79
第三節 未來研究建議 80
參考文獻 82
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