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題名：人力資本、結構資本與關係資本對企業價值影響之研究--以臺灣地區電子資訊、化學生技、紡織、機電業加以實證
書刊名：高應科大人文社會科學學報
作者：林妙雀／酈芃羽 引用關係
作者(外文)：Lin, Miao-que／Li, Peng-yu
出版日期：2004
卷期：1
頁次：頁233-249
主題關鍵詞：智慧資本；企業價值；類神經網路；基因演算法；Intellectual capital；The value of the firm；Artificial neural network；Genetic algorithms
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(1) 專書(0) 專書論文(0)
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  • 共同引用共同引用:18
  • 點閱點閱:27
隨著知經濟時代的來臨，技術知與創新活動所累積的無形資產，成為企業創當價值的關鍵資源。緣於過去對於業價值之評估，僅美於財務資訊，無法彰顯企業之員工價侓、流程價值、成長與創新及客戶價侓等構面，本研究為深入評估企業價值，乃建構以人力資本、結構資本及關仯資本等智慧資本為自變數，而市場創值、股盈餘、市價淨值比之企業價值作為因變數之研究架構，並以臺灣地區上市上櫃公司之電子資訊(有效樣本360家)、化學生技(47幅)、紡織(47家)及機電業(47家)，當作研究分析對象，同時採用「基因演算法最佳化類神經網路模式」加以驗證，將所得結果與迴歸模式分析相互對照比較，期能找出企業價值之最適評估指標，並對企業提出策略建議。
Along with the era of knowledge economy, the accumulating intangible assets from technical knowledge and innovation have become the critical resources for creating the value of the firm. Since the previous studies of the value of the firm focused on the financial information, it was unable to reveal those constructs such as staff value, process value, growth, innovation and customer value. In order to evaluate the value of the firm, this study will try to construct a framework based on human capital, structural capital and relational capital of Intellectual capital as independent variables, and market value, earnings per share, the ratio of market price to net worth as dependent variables. Taiwanese listed/OTC enterprises in electronic and information (360 effective samples), chemical and biotechnology (47), textile (47) and mechanical and electrical (47) industries will be verified. Simultaneously, the research will implement the genetic algorithms optimizing artificial neural network model as an analytical tool and its result will be compared with that of the linear regression. From the analytical outcomes, the best evaluating index of the value of the firm will be found and then some strategic suggestions for enterprises will be offered.
期刊論文
1.Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics，21(1)，107-138。  new window
2.Goh, A. T. C.(1996)。Pile Driving Records Reanalyzed Using Neural Networks。Journal of Geo-Technical Engineering，122(2)，492-495。  new window
3.Bassi, L. J.、Van Buren, M. E.(1999)。Valuing Investment in Intellectual Capital。International Journal of Technology Management，18(5)，414-432。  new window
4.Knight, D. J.(1999)。Performance Measure For Increasing Intellectual Capital。Strategy and Leadership，27(2)，22-27。  new window
5.Aboodv, D.、Lev, B.(1998)。The Value Relevance of Intangibles:The Case of Software Capitalization。Journal of Accounting Research，36(Supplement)，161-191。  new window
6.Booth, R. T.(1998)。The Measurement of Intellectual Capital。Management Accounting，76(10)，26-28。  new window
7.Petty, R.、Guthrie, J.(2000)。Intellectual Capital Literature Review:Measurement, Reporting and Management。Journal of Intellectual Capital，1(2)，155-176。  new window
8.Grantham, Charles E.、Nichols, Larry D.、Schonberner, Marilyn(1997)。A Framework for the Management of Intellectual Capital in the Health Care Industry。Journal of Health Care Finance，23(3)，1-19。  new window
9.Barber, Brad M.、Lyon, John D.(1997)。Detecting long-run abnormal returns: The empirical power and specification of test statistic。Journal of Financial Economics，43，341-372。  new window
10.Lynn, B. E.(1999)。Culture and intellectual capital management。International Journal of Technology Management，18(5-8)，590-603。  new window
11.Dzinkowski, Ramona(2000)。The measurement and management of intellectual capital: An introduction。Management Accounting: Magazine for Chartered Management Accountants，78(2)，32-36。  new window
12.Agrawal, D.、Christopher, S.(1996)。Market Share Forecasting: An Empirical Comparison of Artificial Neural Networks and Multinomial Logic Model。Journal Comparison of Retailing，72(4)，383-407。  new window
13.Nam, Kyungdoo、Prybutok, V. R.、Junsub, Yi(1997)。Predicting Airline Passenger Volume。Journal of Business Forecasting Methods and Systems，16(1)，14-16。  new window
14.Hagan, M. T.、Menhaj, M. B.(1994)。Training Feed forward Networks with the Marquardt Algorithm。IEEE Transactions on Neural Networks，5(6)，989-993。  new window
15.Saint-Onge, H.(1996)。Tacit knowledge: the key to the strategic alignment of intellectual 48 capital。Strategy & Leadership，24(2)，10-14。  new window
16.Bontis, Nick(1998)。Intellectual Capital: An Exploratory Study That Develops Measures and Models。Management Decision，36(2)，63-76。  new window
17.Hirschey, M.、Weygandt, J. J.(1985)。Amortization Policy for Advertising and Research and Development Expenditures。Journal of Accounting Research，23(1)，326-335。  new window
18.Johnson, W. H. A.(1999)。An Integrative Taxonomy of Intellectual Capital: Measuring the Stock and Flow of Intellectual Capital Components in the Firm。International Journal of Technology Management，18(5-8)，562-575。  new window
19.Guthrie, J.(2001)。The Management, Measurement and The Reporting of Intellectual Capital。Journal of Intellectual Capital，2(1)，27-41。  new window
20.Roos, Göran、Roos, Johan(1997)。Measuring your Company's Intellectual Performance。Long Range Planning，30(3)，413-426。  new window
21.Fish, K. E.、Barnes, J. H.、Aiken, M. W.(1995)。Artificial neural networks: A new methodology for industrial market segmentation。Industrial Marketing Management，24(5)，431-438。  new window
22.Jaffe, Jeffrey、Keim, Donald B.、Westerfield, Randolph(1989)。Earnings Yields, Market Values, And Stock Returns。The Journal of Finance，44(1)，135-148。  new window
23.Lev, Baruch、Zarowin, Paul(1999)。The Boundaries of Financial Reporting and How to Extend Them。Journal of Accounting Research，37(2)，353-385。  new window
24.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance，47(2)，427-465。  new window
25.Cohen, Wesley M.、Levinthal, Daniel A.(1990)。Absorptive capacity: A new perspective on learning and innovation。Administrative Science Quarterly，35(1)，128-152。  new window
學位論文
1.林文修(2000)。演化式類神經網路為基底的企業危機診斷模型︰智慧資本之應用(博士論文)。國立中央大學，桃園市。new window  延伸查詢new window
2.陳麗文(1994)。公司成長、融資政策與公司價值之相關性研究：以臺灣地區上市製造業為例(碩士論文)。大葉大學。  延伸查詢new window
3.謝月香(2000)。無形資產(碩士論文)。國立成功大學。  延伸查詢new window
4.羅祝惠(2002)。企業價值評估模式之比較研究--以新上櫃電子業為例(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.Roos, Göran、Roos, Johan、Dragonetti, Nicola C.(1997)。Intellectual Capital : Navigating in the New Business Landscape。New York：New York University Press。  new window
2.Edvinsson, L.、Malone, M.(1997)。Intellectual capital: realising your company's true values by findings its hidden brainpowers。New York：Harper Business。  new window
3.Copeland, T.、Koller, T.、Murrin, J.(2000)。Valuation。New York：McGraw-Hill。  new window
4.Tuller, L. E.(1994)。Small Business Valuation Book。Massachusetts：Bob Adams。  new window
5.Smith, Gordon V.(1988)。Corporate Valuation: A Business and Professional Guide。NY：John Wiley & Sons。  new window
6.羅華強(2001)。類神經網路--Matlab的應用。台北。  延伸查詢new window
7.Leonard-Barton, D.、Dorothy, L.(1995)。Wellsprings of knowledge: Building and sustaining the sources of innovation。Boston, Massachusetts：Harvard Business School Press。  new window
8.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
9.Sveiby, Karl Erik(1997)。The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets。San Francisco, California：Berrett-Koehler Publishers, Inc.。  new window
10.Francis, R. L.、McGinnis, L. F.、White, J. A.(1992)。Facility Layout and Location: An Analytical Approach。Englewood Cliffs, New Jersey：Prentice-Hall Inc.。  new window
11.Holland, J. H.(1975)。Adaptation in Natural and Artificial Systems: An Introductory Analysis with Application to Biology, Control, and Artificial Intelligence。MI：University of Michigan Press。  new window
12.White, G.、Sondhi, A.、Fried, D.(1994)。The Analysis and Use of Financial Statements。Canada：John Wiley and sons Inc.。  new window
 
 
 
 
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