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題名:商標權價值估計與價值攸關性之研究:以臺灣上市公司為例
書刊名:產業論壇
作者:蔡柳卿 引用關係黃潔
作者(外文):Tasi, L. C.Huang, C.
出版日期:2004
卷期:6:4
頁次:頁199-234
主題關鍵詞:商標權智慧財產權價值攸關性TrademarkIntellectual propertyValue relevance
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:94
  • 點閱點閱:29
Other
1.C. Goldfinger(1997)。Understanding and measuring the intangible economy: Current status and suggestions for future research。  new window
2.L. Canibańo, M. Gracìa-Ayuso and P. Sánchez(2000)。Accounting of intangibles: A literature review。  new window
3.謝月香(2000)。無形資產。  延伸查詢new window
期刊論文
1.Aaker, David A.(1997)。Should you take your brand to where the action is?。Harvard Business Review,75(5),135-144。  new window
2.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
3.White, H.(1980)。A Heteroskedasiticity-Consistent Covariance Matrix and A Direct Test for Heteroskedasticity。Econometrica,48(4),817-838。  new window
4.Aboody, D.(1996)。Market Valuation of Employee Stock Options。Journal of Accounting and Economics,22(1-3),357-391。  new window
5.Itiner, C. D.、Larcker, D. F.(1998)。Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction。Journal of Accounting Research,36(Supplement),1-35。  new window
6.Seetharaman, A.、Nadzir, Z. A. B. M.、Gunalan, S.(2001)。A Conceptual Study on Brand Valuation。The Journal of Product and Brand Management,10(4/5),243-256。  new window
7.Bublitz, Bruce、Ettredge, Michael(1989)。The Information in Discretionary Outlays: Advertising, Research, and Development。The Accounting Review,64(1),108-124。  new window
8.Chauvin, K. W.、Hirschey, M.(1993)。Advertising, R&D expenditures and the market value of the firm。Journal of Financial Management and Analysis,22(4),128-140。  new window
9.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
10.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,35,1-29。new window  延伸查詢new window
11.Kothari, S. P.、Zimmerman, Jerold L.(1995)。Price and return models。Journal of Accounting & Economics,20(2),155-192。  new window
12.Amir, Eli、Lev, Baruch(1996)。Value-relevance of Nonfinancial Information: The Wireless Communications industry。Journal of Accounting and Economics,22(1-3),3-30。  new window
13.Easton, Peter D.、Harris, Trevor S.(1991)。Earnings As an Explanatory Variable for Returns。Journal of Accounting Research,29(1),19-36。  new window
14.Barth, M. E.、Clement, M. B.、Foster, G.、Kasznik, R.(1998)。Brand values and capital market valuation。Review of Accounting Studies,3(1/2),41-68。  new window
15.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
16.Aaker, D. A.、Jacobson, R.(1994)。The financial information content of perceived quality。Journal of Marketing Research,31(2),191-201。  new window
17.Chan, Louis K. C.、Lakonishok, Josef、Sougiannis, Theodore(2001)。The stock market valuation of research and development expenditures。Journal of Finance,56(6),2431-2456。  new window
18.劉正田(20010700)。研發支出資本化之會計基礎股票評價。會計評論,33,1-26。new window  延伸查詢new window
19.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。  new window
20.曹壽民、鄧秋菊(20040400)。商標件數與估計價值價值攸關性之研究。管理學報,21(2),213-235。new window  延伸查詢new window
21.李柏靜、康銘元(20021100)。如何運用最有效率的智慧金礦--瞭解專利價值創造企業利基。會計研究月刊,204,85-92。  延伸查詢new window
22.Deng, Zhen、Lev, Baruch、Narin, Francis(1999)。Science and Technology as Predictors of Stock Performance。Financial Analysts Journal,55(3),20-32。  new window
23.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。  new window
學位論文
1.楊建國(2001)。無形資產之評價(碩士論文)。輔仁大學。  延伸查詢new window
圖書
1.Financial Management Accounting Committee(1998)。The Measurement and Management of Intellectual Capital: An Introduction。New York:International Federation of Accountants。  new window
2.Smith, G. V.(1997)。Trademark Valuation。New York, NY:John Wiley & Sons Inc.。  new window
3.Smith, Gordon V.、Parr, Russell L.(2000)。Valuation of Intellectual Property and Intangible Assets。New York:John Wiley & Sons, Inc。  new window
4.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
5.Greene, William H.(2000)。Econometric Analysis。Prentice-Hall。  new window
其他
1.謝銘洋、蔡坤財、周慧芳、陳家駿、黃志文、陳榮圳、莊心潔。註冊「商標」-談商標種類。  延伸查詢new window
2.A. R. Abdel-khalik(2003)。Self-Sorting, Incentive Compensation, and Human-Capital Assets。  new window
3.M. E. Barth and G. Clinch(1998)。Revalued financial, tangible, and intangible assets: Associations with share prices and non market-based value estimates。  new window
4.R. E. S. Boulton, B. D. Libert and S.M. Samek(2000)。Cracking the value code: How successful businesses are creation wealth in the new economy。  new window
5.L. Edvinsson and M. Malone(1997)。Intellectual Capital。  new window
6.Financial, Accounting Standard Board (FASB)(2001)。Business and financial reporting challenges from the new economy。  new window
7.R. C. Graham and K. D. Frankenberger(2000)。The contribution of changes in advertising expenditures to earnings and market values。  new window
8.B. H. Hall(1993)。The stock market’s valuation of R&D investment during the l9O’s。  new window
9.B. Hall, A. Jaffe and M. Trajtenberg(2000)。Market value and patent citations。  new window
10.R. L. Iman and W. J. Conover(1979)。The use of the rank transform in Regression。  new window
11.International Accounting Standards Committee (IASC)(1998)。Intangible assets。  new window
12.S. Kallapur and S. Kwan(2004)。The value relevance and reliability of brand assets recognized by U.K. firms。  new window
13.G. D. Kane and N.L. Meade(1998)。Ratio analysis using rank transformation。  new window
14.K. H. Knivsfla(1999)。Accounting for intangible assets: The informational relevance of deferred charges。  new window
15.K. Ota(2001)。The impact of valuation models on value-relevance studies in accounting: A review of theory and evidence。  new window
16.J. Parkhurst(2002)。Leveraging brand to generate value。  new window
17.R. Petty, and J. Guthrie(2000)。The case for reporting on intellectual capital: evidence, analysis and future trends。  new window
18.J. A. Quelch and D. Kenny(1994)。Extend profits, not product lines。  new window
19.C. Seethamraju(2003)。The value-relevance of trademarks。  new window
20.H. Stolowy and A. Jeny(1999)。How accounting standards approach and classify intangibles an international survey。  new window
 
 
 
 
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