Please use this identifier to cite or link to this item:
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
引用: 一、中文部份 字佩芬(民92),《資訊揭露程度、外資法人持股率與股價報酬率間之關係研究》,中國文化大學企業管理研究所碩士論文。 吳安妮(民92),《智慧資本的類別與評價機制之探討》,智慧資本的創造與管理研討會。 林大容(民88譯),《智慧資本:如何衡量資訊時代無形資產的價值》,台北:麥田出版公司。 柯家瑜(民92),《智慧資本揭露與智慧資本績效值之關聯性研究》,國立中央大學企業管理研究所碩士論文。 鄭琇仁(民93),《未入帳無形資產相關效應之實證研究》,國立中興大學會計學研究所碩士論文。 謝欣蕙(民93),《資訊揭露程度與盈餘管理之關聯性研究:以我國上市電子業為例》,國立政治大學會計學研究所碩士論文。 謝宗良(民91),《股權分散、公司規模、股票週轉率對股價波動性影響之研究-台灣上市公司之實證研究》,國立中興大學企業管理研究所碩士。 饒祥浩(民91),《從企業、分析師及會計師觀點論資訊電子業智慧資本資訊之揭露》,國立政治大學會計學研究所碩士。 羅庚辛、鄭明松、柯家瑜、許明峰(民93),《智慧資本揭露程度與智慧資本績效的關聯性研究》。政大智慧財產評論,2(2),52-80。 二、西文部份 Agor, W. H., (1997), The measurement, use, and development of intellectual capital to increase public sector productivity, Public Personnel Management, 27(2), pp. 175-186. Ahmed, R. B., (2003), Intellectual capital and firm performance of US multinational firms, Journal of Intellectual Capital, 4(2), pp.215-226. Begona, Giner, and Inchausti, (1997), The influence of company characteristics and accounting regulation on information disclosed by Spanish firms, The European Accounting Review, 6(1), pp. 45-68. Bontis, N., (1998), Intellectual capital: an exploratory study that develops measures and models, Management Decision, 36(2), pp. 63-72. Bontis, N., N. C. Dragonetti, K. Jacobsen, and G. Roos, (1999), The knowledge toolbox: a review of the tools available to measure and manage intangible resources, European Management Journal, 17 (4), pp.391-402. Bozzolan, S., F. Favotto, and F. Ricceri, (2003), Italian annual intellectual capital disclosure, Journal of Intellectual Capital, 4(4), pp. 543-558. Brooking, A., P. Board, and S. Jones, (1998), The predictive potential of intellectual capital, lint, Technology Management, 16(1/2/3), pp.115-125. Chow, C. W., and B. A. Wong, (1987), Voluntary financial disclosure by Mexican corporations, Accounting Review, 62(3), pp. 533-541. Cooke, T. E., (1989), Disclosure in the corporate annual reports of Swedish companies, Accounting and Business Research, 19(74), pp. 533-541. Core, J. E., (2001), A review of the empirical disclosure literature: discussion, Journal of Accounting and Economics, 31(1-3), pp. 441-456. Craswell, A., and S. Taylor, (1992), Discretionary disclosure of reserves by oil and gas companies: an economic analysis, journal of business, Finance and Accounting, 19(2), pp. 295-308 DeAngelo, L. E., (1981), Auditor size and audit quality, Journal of Accounting and Economics, 3, December: 183-199. Dzinkowski, R., (2000), The measurement and management of intellectual capital: an introduction, Management Accounting, 78(2), pp. 32-36. Edvinsson, and Malone, (1997), Intellectual capital: realizing your company’s true value by finding its hidden brainpower, New York: Harper Business. Emma, G. M., P. M. L. Isabel, and M. Isabel, (2005), The explanatory factors of intellectual capital disclosure to financial analysts, European Accounting Review, 14(1), pp. 63-94. Firer, S., and S. M. Williams, (2003), Association between the ownership structure of singapore publicly traded firms and intellectual capital disclosures, Paper presented at the 24th World Congress on Intellectual Capital organized by McMaster University in Hamilton, Canada January 2003. Frankel, R., M. Johnson, and D. J. Skinner, (1999), An empirical examination of conference calls as a voluntary disclosure medium, Journal of Accounting Research, 37(1), pp. 133-150. Giner, I. B., (1997), The influence of company characteristic and accounting regulation on information disclosed by Spanish firms, European Accounting Review, 6(1), pp. 45-68. Gray, S. J., G. K. Meek, and C. B. Roberts, (1995), International capital market pressures and voluntary annual report disclosures by U.S. and U.K. multinationals, Journal of International Financial Management and Accounting, 6(1), pp. 43-68. Guthrie, J., and R. Petty, (2000), Intellectual capital: Australian annual reporting practices, Journal of Intellectual Capital, 1(4), pp. 241-251. Hossain, M., L. M. Tan, and M. Adams, (1994), Voluntary disclosure in an emerging capital market: some empirical evidence from firms listed on the Kuala Lumpur Stock Exchange, The International Journal of Accounting, 29(3), pp. 334-351. Healy, M. P., and K. G. Palepu, (1993), The Effect of Firms'' Financial Disclosure Strategies on Stock Prices, Accounting Horizons, 7(1), pp. 1-11. Hubert, S., (1996), Tacit knowledge: the key to the strategic alignment of intellectual capital, Strategy and Leadership, 24(2), pp.10-14.17. IFAC, (International Federation of Accountants) (1998), The measurement and management of intellectual capital, an induction. Jensen, M., and W. H. Meckling, (1976), The theory of firm: managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3(4), pp. 305-360. Johnson, W. H. A., (1999), An integrative taxonomy of intellectual capital: measuring the stock and flow of intellectual capital components in the fir, International Journal of Technology Management, 18 (6), pp. 562-575. Lynn, B., (1998), Intellectual capital: key to value-added success in the next millennium, CAM Magazine, 71 (1), pp.10-15. Lynn, L. K., K. Lim, and D. Peter, (2002), To the public-listed companies, from the investment community, Journal of Intellectual Capital, 3(3), pp. 262-276. Morck, R., and B. Yeung, (1991), Why investors value mulitnationality, Journal of Business, 64 (2), pp.165-187. Myers, J. M., L. A. Myers, and T. C. Omer, (2003), Exploring the term of the auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation? Forthcoming The Accounting Review 78 (July): pp.779-799. Myers, S., (1984), The capital structure puzzle, Journal of Finance 3, pp.575-592. OECD, (Organization for Economic Cooperation and Development) (2006), Creating value from intellectual assets, meeting of the OECD council at ministerial level 2006. Raffournier, B., (1995), The determinants of voluntary financial disclosure by Swiss listed companies, The European Accounting Review, 4(2), pp. 261-280. Robb, S. W. G., L. E. Single, and M. T. Zarzeski, (2001), Nonfinancial disclosures across Anglo American countries, journal of international accounting, Auditing and Taxation, 10(1), pp. 71-83. Roos, G., J. Roos, L. Edvinsson, and N. C. Dragonetti, (1997), Intellectual capital: navigating in the new business landscape, MacMillan Business, London. Roos, J., R. Roos, L. Edvinnsson, and N. Dragonetti,(1998), Intellectual capital:navigating in the new business landscape, New York:New York University Press. Ruland, W., T. Samuel, and N. E. George, (1990), Factors Associated with the Disclosure of Managers'' Forecasts, The Accounting Review, 65(3), pp. 710-721. Singhvi, S. S., and H. B. Desai, (1971), An empirical analysis of the quality of corporate financial disclosure, The Accounting Review, 46(1), pp. 129-138. Skinner, D. J., (1993), The investment opportunity set and accounting procedure choice, Journal of Accounting & Economics, 16(4), pp. 407-445. . Stewart, T. A., (1997), Intellectual capital:the new wealth of organizations, Nicholas Brealey Publishing, London. Sullivan, P. H., (2000), Value-driven intellectual capital: how to covert intangible corporate assets into market value, NY: John Wiley & Sons. Sveiby, K. E., (1997), The new organizational wealth managing and measuring knowledge-based assets (San Francisco, CA: Berrett Koehler Publishers). Tasker, S., (1998a), Bridging the information gap: quarterly conference calls as a medium for voluntary disclosure, Review of Accounting Studies, 3(1-2), pp. 137-167. Titman, S., and R. Wessels, (1988), The determinants of capital structure choice, Journal of Finance 43, pp.1-19. Ulrich, D., (1998), Intellectual capital=competence commitment, Sloan Management Review, 39(2), pp.15-26. Verrecchia, R., (1990), Information quality and discretionary disclosure, Journal of Accounting and Economics, 12(4), pp. 365-380.

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.
其他識別: U0005-2106200717133000
Appears in Collections:會計學系所

Show full item record
TAIR Related Article

Google ScholarTM


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.