Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18835
標題: 智慧資本揭露與公司特質之研究
A Study on the Relationship between Intellectual Capital Disclosure and the Characteristics
作者: 姚世傑
Yao, Shih-Chieh
關鍵字: intellectual capital disclosure;智慧資本揭露;internationalization;growth opportunity;ownership diffusion;國際性;成長機會;股權分散
出版社: 會計學研究所
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摘要: 
現今為知識經濟的時代,因此,任何與智慧資本相關的產品和服務皆快速成長,智慧資本在企業競爭優勢上扮演著非常重要的角色,以知識為基礎的無形資產比有形資產更具有價值。因此,本研究從國際化程度、成長機會和股權分散三方面來探討智慧資本揭露與公司特質的關聯性,從中來決定是否具有這三方面特質的公司會自願性揭露更多智慧資本相關資訊。而在過去文獻上,大多提及如何管理和衡量智慧資本架構;在資訊揭露方面,也較少將焦點放在智慧資本揭露。本研究即以此為主題,相關的研究結果可以幫助投資人或財務報表使用者做出更正確的決定。

本研究依據Lynn (2002)的調查結果做為本篇智慧資本揭露項目的參考依據,並以92-94年台灣所有上市公司為樣本進行研究。實證結果發現,當公司國際化程度愈高時,該類公司之智慧資本揭露程度也愈高;而未來具有較大成長機會的公司,其自願性揭露智慧資本程度也愈高。

It is a knowledge economy age, therefore, any intellectual capital related products and services are fast growing.Intellectual capital plays an important role in business competition and intangible assets-based knowledge are more valuable than fixed assets. This study evaluates the relationship between intellectual capital disclosure and firms' characteristics from the perspective of internationalization, growth and ownership diffusion. The results would evaluate our understanding of the relation between intellectual capital disclosure and the types of firms to voluntary make the disclosure. Prior literature is mainly focused on how to manage and intellectual capital evaluation structure. This paper focused on identifying firms' characteristics related to intellectual capital disclosure. The result would help investors and financial statements users to make better decisions.

The intellectual capital disclosure index is constructed to Lynn's et al. (2002) investigation. The data are collected from financial statement and Taiwan economic journal (TEJ) during the period of 2003 and 2005. The empirical result indicates that the higher the internationalization, the higher the level of intellectual capital disclosure, the higher the future growth, the higher the level of intellectual capital voluntary disclosure.
URI: http://hdl.handle.net/11455/18835
其他識別: U0005-2106200717133000
Appears in Collections:會計學系所

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