中文部份
﹝1﹞ 王文英、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,第三十九期,89-117頁。
﹝2﹞ 王昭琪(2002),「TFT-LCD產業之競合與經營型態分析」,工研院產業經濟與趨勢研究中心。
﹝3﹞ 吳安妮(2002),「剖析智慧資本」,會計研究月刊,第204期,57-66頁。﹝4﹞ 李超雄、黃劭彥、吳東憲、王昶欽(2011),「公司財務績效驅動因子之研究-智慧資本觀點」,Journal of Quality,18 (6),561-579頁。
﹝5﹞ 汪瑞芝、吳志成、丁綉娟(2004),「研發支出與人力資本對企業價值之影響」,大智慧財產評論,第二期,81-108頁。﹝6﹞ 林灼榮、蔡榮德、邱敬貿、康家維(2007),「研發投入與人力資本對台灣紡織與通訊產業生產效率攸關性之研究」,東吳經濟商學學報,第五十八期,89-120頁。﹝7﹞ 林怡雯(2009),「影響光電產業無形價值之因素探討」,交通大學,碩士論文。﹝8﹞ 承立平、洪文隆(2002),「研發活動與產業價值創造遞移現象-以臺灣半導體產業為例」,中華經濟研究院,知識經濟與研究發展論文集,15-43頁。
﹝9﹞ 曾志超(2009),「台灣科技產業的問題與對策」,國家政策研究基金會研究報告。
﹝10﹞ 詹家豪(2010),「無形資產價值影響因素實證分析-以國內外TFT-LCD產業為例」,交通大學,碩士論文。﹝11﹞ 蔡彥卿、張素芳(2004),「研發支出之效益評估─中美日韓之比較」,行政院國家科學委員會專題研究計畫。
﹝12﹞ 張雯(2010),「智慧資本與經營績效之關聯性-台灣高市價淨值比電子業之實証」,醒吾學報,第四十二期,45-66頁。
﹝13﹞ 劉正田(2002),「無形資產、成長機會與股票報酬關係之研究」,會計評論,第三十五期,1-29頁。
﹝14﹞ 劉正田(2003),「企業研發投資與淨值市價比現象」,風險管理學報,第五卷第二期,261-285頁。﹝15﹞ 劉美女(2005),「臺灣 LED 產業價值遞移現象與利潤模式之研究」,世新大學,碩士論文。﹝16﹞ 潘瑛如、方崇雄(2010),「部分最小平方路徑分析法在教育研究上的應用」,研習資訊,第二十七卷第五期,95-108頁。
﹝17﹞ 歐進士(1998),「我國企業研究發展與經營績效關連之實證研究」,中山管理評論,第六卷第二期,357-386頁。﹝18﹞ 歐進士(2002),「我國高科技企業研究發展與公司成長關聯之實証研究」,行政院國家科學委員會專題研究計畫。
英文部份
﹝1﹞ Aboody, D. and B. Lev (2000), “Information asymmetry, R&D, and insider gains”, The Journal of Finance, Dec. 6, pp. 2747-2766.
﹝2﹞ Becker, G. S. (1964) “Human capital”, New York : Columbia University Press.
﹝3﹞ Bontis, N. (1998), “Intellectual capital: an exploratory study that develops measures and models”, Management Decision, 36 (2), pp. 63-76.
﹝4﹞ Bontis, N., Dragonetti, N. C., Jacobsen, K. and G. Roos (1999), “The toolbox: A review of the tools available to measure and manage intangible resources”, European Management Journal, 17 (4), pp. 391-402.
﹝5﹞ Buren, M. E. V. (1999), “A yardstick for knowledge management”, Training and Development, 53 (5), pp. 71-78.
﹝6﹞ Chan, K. C. L., Lakonishok, J. and T. Sougiannis (2001), “The stock market valuation of research and development expenditures”, Journal of Finance, 56 (6), pp. 2431–56.
﹝7﹞ Chauvin, K. W. and M. Hirschey (1993), “Advertising, R&D expenditures and the market value of the firm”, Financial Management, 22(Winter), pp. 128-140.
﹝8﹞ Chen, J., Zhu, Z. and H. Y. Xie (2004), “Measuring intellectual capital: A new model and empirical study”, Journal of Intellectual Capital, 5 (1), pp.195-212.
﹝9﹞ Cremers, M. and Y. Grinstein (2008), “The market for CEO Talent: Implications for CEO Compensation”, Unpublished working paper, Yale University.
﹝10﹞ Deeds, D. L. (2001), “The role of R&D intensity, technical development and absorptive capacity in creating entrepreneurial wealth in high technology start-ups”, Journal of engineering and technology management, 18, pp. 29-47.
﹝11﹞ Edvinsson, L. and P. Sullivan (1996), “Developing and model for managing intellectual capital”, European Management Journal, 14 (4), pp.356-364.
﹝12﹞ Edvinsson, L. and M. S. Malone (1997), “Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower”, HarperCollins Publishers, Inc., New York.
﹝13﹞ Firer S. and S. M. Williams (2003), “Intellectual capital and traditional measures of corporate performance”, Journal of Intellectual Capital, 4 (3), pp.348-360.
﹝14﹞ Fornell, C. and D. F. Lacker (1981), “Structural equation models with unobservable variables and measurement error”, Journal of Marketing Research, 18 (1), pp. 39-50.
﹝15﹞ Fornell, C. (1982), “A second generation of multivariate analysis”, New York: Praeger.
﹝16﹞ Hair, J. E., Rolph, E. A., Ronald, L. T. and C. B. William (1998), “Multivariate data analysis”, Prentice-Hall.
﹝17﹞ Hatcher, L. (1994), “A step-by-step approach to using the SAS system for factor analysis and structural equation modeling”, NC: SAS institute.
﹝18﹞ Johnson, W. (1999), “An integrative taxonomy of intellectual capital:Measuring the stock and stock and flow of intellectual capital component in the firm”, International Journal of Technology Management 18 (5/6/7/8), pp. 562-575.
﹝19﹞ Kaplan, R. S. and D. P. Norton (1992), “Measuring the Strategic Readiness of Intangible Assets”, Harvard Business Review, February, 2004.
﹝20﹞ Kumar, N. and N. S. Siddharthan (1994), “Technology, Firm Size and Export Behavior in Developing Countries: The Case of Indian Enterprises”, Journal of Development Studies, 31 (2), pp. 289-309.
﹝21﹞ Lev, B. and T. Sougiannis (1996), “The capitalization, amortization, and value-relevance of R&D”, Journal of Accounting and Economics, 21, pp. 107-138.
﹝22﹞ Lynn, B. (1998), “Performance Evaluation in the New Economy: Bringing the Measurement and Evaluation of Intellectual Capital into the Management Planning and Control System”, International Journal of Technology Management, 16, pp. 162-176.
﹝23﹞ Mincer, J. (1974), “Schooling Experience and Earnings”, New York: Columbia University Press for National Bureau of Economic Research.
﹝24﹞ Pek, C. G. (2005), “Intellectual capital performance of commercial banks in Malaysia”, Journal of Intellectual Capital, 6 (3), pp.385-396.
﹝25﹞ Roos, J., Roos, G., Dragonetti, N. C. and L. Edvinsson (1998), “Intellectual Capital: Navigating in the New Business Landscape”, New York: New York University Press.
﹝26﹞ Royal, C. and L. O’Donnell (2008), “Differentiation in financial markets: the human capital approach”, Journal of Intellectual Capital, 9 (4), pp. 668-683.
﹝27﹞ Sa´enz, J. (2005), “Human capital indicators, business performance and market-to-book ratio”, Journal of Intellectual Capital, 7 (3), pp. 374-384.
﹝28﹞ Scherer, F. M. (1983), “R&D and Declining Productivity Growth”, American Economic Review, 73 (1), pp.215-218.
﹝29﹞ Slywotzsky, A. J. (1996), “Value migration-How to think several moves ahead of the competition”, Harvard Business Press.
﹝30﹞ Sougiannis, T. (1994), “The accounting based valuation of corporate R&D”, The Accounting Review, 69, pp. 44-68.
﹝31﹞ Sveiby, K.E. (1997), “Intellectual capital: Thinking ahead”, Austalian CPA, 68(5) pp. 18-22.
﹝32﹞ Stewart, T. A. (1997), “Intellectual Capital: The New Wealth of Organizations”, New York: Doubleday.
﹝33﹞ Wold, H. (1982), “Systems under indirect observation using PLS”, in Fornell C. (Ed.), “A Second Generation of Multivariate Analysis”, pp. 325-347.