智慧資本揭露程度與智慧資本績效的關聯性研究__臺灣人文及社會科學引文索引資料庫

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題名：	智慧資本揭露程度與智慧資本績效的關聯性研究
書刊名：	政大智慧財產評論
作者：	羅庚辛／鄭明松／柯家瑜／許明峰
作者(外文)：	Lo, Keng-hsin／Cheng, Ming-sung／Ko, Chia-yu／Hsu, Ming-feng
出版日期：	2004
卷期：	2:2
頁次：	頁51-80
主題關鍵詞：	智慧資本揭露；智慧資本績效；Intellectual capital disclosure；Intellectual capital performance
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(2) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:17

本文主要在探討台灣企業智慧資本揭露現況，企業智慧資本績效對於智慧資本揭露的影響，及智慧資本績效對企業績效之影響程度。以民國88年至90年間，從台灣證交所之「台灣50指數」的成分股樣本中，排除不符合樣本後得31家公司為樣本。實證結果：(1) 前後期之智慧資本揭露有差異，特別是在人力、顧客及結構等資本揭露皆有差異；(2) 前後期之智慧資本績效值有差異；(3) 智慧資本績效值對智慧資本揭露未達顯著性的影響；(4) 其他組織因素對智慧資本揭露的影響，惟有在研發強度及財務槓桿的部分對智慧資本揭露有顯著性的影響；(5)智慧資本績效對企業績效有正面影響。

以文找文

This study attempted to investigate the level of intellectual capital disclosure, and the effect of the performance of intellectual capital on the attitudes towards intellectual capital disclosure and corporate performance. Research results indicated that a comparison of intellectual capital disclosure between the two consecutive years shown significantly different between these two periods, especially in the scopes of human resources and customers, as well as structure capital part. Besides, a comparison of intellectual capital performances between the two consecutive years also indicated significantly different between these two periods. Nevertheless, this factor had no impact on intellectual capital disclosure. Other organizational factors that affected the degree of intellectual capital disclosure included the degree of R&D investment and financial leverage. In addition to the above, the performance of intellectual capital had a positive impact on corporate performance.

以文找文

期刊論文
1.	Williams, S. Mitchell(2001)。Is Intellectual Capital Performance and Disclosure Practices Related?。Journal of Intellectual Capital，2(3)，192-203。
2.	Riahi-Belkaoui, Ahmed(2003)。Intellectual Capital and Firm Performance of US Multinational Firms: A Study of the Resource-Based and Stakeholder Views。Journal of Intellectual Capital，4(2)，215-226。
3.	Zantout, Z. Z.(1997)。A test of the debt-monitoring hypothesis: The case of corporate R&D expenditures。Financial Review，32(1)，21-48。
4.	Lynn, L. K.、Dallimore, P.(2002)。To the public-listed companies, from the investment community。Journal of Intellectual Capital，3(3)，262-276。
5.	Allee, Verna(2000)。The value evolution: addressing larger implications of an intellectual capital and intangibles perspective。Journal of Intellectual Capital，1(1)，17-32。
6.	Dye, R .A.(1985)。Costly contract contingencies。International Economic Review，26(1)。
7.	Cooke, T. E.(1989)。Voluntary corporate disclosure by Swedish companies。Journal of International Financial Management and Accounting，1(2)。
8.	Marston, C. L.、Shrives, P. J.(1991)。The use of disclosure indices in accounting research: A review article。British Accounting Review，23(3)，195-210。
9.	Mouritsen, J.、Nikolaj, P.、Marr, B.(2004)。Reporting on intellectual capital: why, what and how?。Measuring Business Excellence，8(1)，46-54。
10.	Shaikh, J. M.(20040300)。Measuring and reporting of intellectual capital performance analysis。The Journal of American Academy of Business，4。
11.	Bontis, Nick(2001)。Assessing Knowledge Assets: a Review of the Models Used to Measure Intellectual Capital。International Journal of Management Reviews，3(1)，41-60。
12.	Booth, Rupert(1998)。The measurement of intellectual capital。Management Accounting，76(10)，26-28。
13.	Brooking, Annie、Board, Peter、Jones, Sue(1998)。The Predictive Potential of Intellectual Capital。International Journal of Technology Management，16(1-3)，115-125。
14.	Campbell, D. J.(2000)。Legitimacy theory or managerial reality construction? Corporate social disclosure in Marks and Spencer Plc corporate reports, 1969-1997。Accounting Forum，24(1)，80。
15.	Chen, J.、Zhu, Z.、Yuan Xie, H.(2004)。Measuring Intellectual Capital: a New Model and Empirical Study。Journal of Intellectual Capital，5(1)，195-212。
16.	Chow, C. W.、Wong-Boren, A.(1987)。Voluntary Financial Disclosure by Mexican Corporations。The Accounting Review，62(3)，533-541。
17.	Himmelberg, Charles P.、Petersen, Bruce C.(1994)。R&D and Internal Finance: A Panel Study of Small Firms in High-Tech Industries。The Review of Economics and Statistics，76(1)，38-51。
18.	Marr, B.、Gray, D.、Neely, A.(2003)。Why do Firms Measure Their Intellectual Capital?。Journal of Intellectual Capital，4(4)，441-464。
19.	Welker, M.(1995)。Disclosure policy, information asymmetry, and liquidity in Equity Markets。Contemporary Accounting Research，11(2)，801-827。
20.	Gray, Rob、Kouhy, Reza、Lavers, Simon(1995)。Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure。Accounting, Auditing & Accountability Journal，8(2)，47-77。
21.	Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research，32(1)，38-60。
22.	Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research，16(3)，485-520。
23.	Roos, Göran、Roos, Johan(1997)。Measuring your Company's Intellectual Performance。Long Range Planning，30(3)，413-426。
24.	Edvinsson, Leif(1997)。Developing Intellectual Capital at Skandia。Long Range Planning，30(3)，366-373。
25.	Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review，72(3)，323-349。
26.	康榮寶、陳美娥、羅吉臺、張兆順(19950400)。股市可炒作報表可操縱--財報的揭露管理研究應全面展開。會計研究月刊，115，40-46。延伸查詢
27.	Firer, Steven、Williams, S. Mitchell(2003)。Intellectual Capital and Traditional Measures of Corporate Performance。Journal of Intellectual Capital，4(3)，348-360。
28.	Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。
29.	Bloomfield, R. J.、Wilks, T. J.(2000)。Disclosure effects in the laboratory: Liquidity, depth, and the cost of capital。Accounting Review，75(1)，13-41。

研究報告
1.	Skandia(1995)。Intellectual Capital Report 1994。Stockholm。

圖書
1.	Gross, C. M.、Reischl, U.、Abercrombie, P.(2000)。The new idea factory: expanding technology companies with University Intellectual Capital。Columbus, OH：Battelle Press。
2.	Taylor, S. and Associates(1999)。Full Disclosure 1998。London：Shelley Taylor。
3.	Klein, D. A.(1998)。The Strategic Management of Intellectual Capital。Boston, MA：London：Reed Educational & Professional Publishing Ltd。
4.	Prusak, Laurence(1997)。Knowledge in organizations。MA：Butterworth-Heinemann。
5.	Roos, Göran、Roos, Johan、Dragonetti, Nicola C.、Edvinsson, Leif(1998)。Intellectual Capital: Navigating the new business landscape。New York, NY：New York University Press。
6.	Sullivan, Patrick H.(1998)。Profiting from Intellectual Capital: Extracting Value from Innovation。New York, NY：John Wiley & Sons, Inc.。
7.	Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。
8.	Edvinsson, Leif、Malone, Michael S.(1997)。Intellectual capital: realizing your company's true value by finding its hidden brainpower。New York, NY：HarperCollins Publishers Inc.。
9.	Foster, George(1986)。Financial Statement Analysis。New Jersey：Prentice-Hall International。
10.	Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。

其他
1.	Bornemann, M.，Knapp, A.，Schneider, U.，Sixl, K. I.(1999)。Holistic measurement of intellectual capital，www.oecd.org， 1999/07。
2.	Pulic, A.(1998)。Measuring the performance of intellectual potential in knowledge economy，http://www.measuring-ip.at/Opapers/Pulic/Vaictxt.vaictxt.html。

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