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題名：我國多國籍品牌公司無形資產、網絡結構及其市場價值關連性分析
書刊名：商管科技季刊
作者：洪榮耀 引用關係／陳瓊燕 引用關係
作者(外文)：Hung, Jung-yao／Chen, Chiung-yen
出版日期：2006
卷期：7:1
頁次：頁163-188
主題關鍵詞：多國籍企業；市場價值；無形資產；網絡結構；MNCs；Market value；Intangible asset；Network structure
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(2) 博士論文(0) 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:89
  • 點閱點閱:43
　　本研究旨在探討我國品牌多國籍企業（multi-national corporations，之後簡稱MNCs）之市場價值與無形資產投資密度及其海外投資擴張網絡結構（networkStructure）型態相關變數間之關係。本文利用我國237 家公開上市品牌MNCs之無形資產與其國際網絡資料進行品牌企業價值與無形資產之關聯性分析，研究發現，（1）相對品牌價值較高之MNCs'其市場價值相對較高。（2）研發投資對提升品牌MNCs企業價值有明顯助力，而廣告投資則無。（3）品牌價值較高之MNCs' 其研發投資創造出之市場價值較品牌價值較低者為高。（4）品牌價值較高之MNCs' 較能充分利用分散化的國際網絡創造出更高的研發投資市場價值。（5）我國品牌MNCs均無法透過集中化的國際網絡提昇廣告投資的市場價值。上述結果可做為我國上市品牌MNCs未來RD、AD 策略運用及績效提升之參考。
　　This study was designed to exam the relationship among corporate intangible assets, multi-national network structure, market value of public brand MNCs in Taiwan. Based on the analysis of 237 public brand MNCs, the data indicate that higher brand valuation of MNCs leads to higher market value. MNCs substantially benefit the increase of market value through the investment in R&D but not through the investment in Advertising. Through the diversified network structure, MNCs with higher brand value create higher corporate market value through the investment in R&D. The author also found that MNCs in Taiwan did not fully utilize their intensive network structure to increase corporate market value through AD investment.
期刊論文
1.王建聰、許溪南(1999)。台灣多國籍企業財務績效與財務特性之實證研究。國立成功大學學報，34，143-165。  延伸查詢new window
2.洪榮耀、陳瓊燕(2004)。多國籍企業價值、經營績效與無形資產、網路結構之關聯性。多國籍企業研究學報，29，45-60。new window  延伸查詢new window
3.Doukas, J.、Pantzalis, C.、Kim, S.(1999)。Intangible Assets and the Network Structure of MNCs。Journal of International Financial Management and Accounting，10(1)，1-23。  new window
4.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
5.Barth, M. E.、Kasznik, R.(1999)。Share Repurchase and Intangible Assets。Journal of Accounting and Economics，28(2)，211-241。  new window
6.Kim, Wisaeng、Lyn, Esmerelda O.(1990)。FDI Theories and the Performance of Foreign Multinational Operating in the U.S.。Journal of International Business Studies，21(1)，41-54。  new window
7.Abdel-Khalik, A. R.(1975)。Advertising Effectiveness and Accounting Policy。Accounting Review，50(4)，657-670。  new window
8.Barth, Mary E.、Kasznik, E. R.、McNichols, Maureen F.(2001)。Analyst Coverage and Intangible Assets。Journal of Accounting Research，39(1)，1-34。  new window
9.Bublitz, Bruce、Ettredge, Michael(1989)。The Information in Discretionary Outlays: Advertising, Research, and Development。The Accounting Review，64(1)，108-124。  new window
10.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
11.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review，69(1)，44-68。  new window
12.Teece, D. J.(1981)。The Multinational Enterprise: Market Failure and Market Power Consideration。Sloan Management Review，22(3)，3-17。  new window
13.Morck, R.、Yeung, B.(1991)。Why Investors Value Multinationality。Journal of Business，64(2)，165-187。  new window
14.Doukas, J.(1995)。Overinvestment, Tobin's Q and Gains from Foreign Acquisitions。Journal of Banking and Finance，19(7)，1285-1303。  new window
15.曾紀幸、司徒達賢、于卓民(19980300)。多國籍企業網路組織類型與管理機制選擇之關係--在臺外商公司之產品交易實證研究。管理學報，15(1)，1-26。new window  延伸查詢new window
16.Malnight, T. W.(1996)。The Transition from Decentralized to Network-Based MNC Structures: An Evolutionary Perspective。Journal of International Business Studies，27(1)，43-65。  new window
17.司徒達賢、于卓民、曾紀幸(19970600)。環境特性與公司特性對多國籍企業網路關係之影響--在臺外商公司之實證研究。管理學報，14(2)，155-176。new window  延伸查詢new window
18.Caves, Richard E.(1971)。International corporations: the industrial economics of foreign investment。Economica，38(149)，1-27。  new window
19.Sullivan, Daniel(1994)。Measuring the degree of internationalization of a firm。Journal of International Business Studies，25(2)，325-342。  new window
20.Chung, Kee H.、Pruitt, Stephen W.(1994)。A Simple Approximation of Tobin's Q。Financial Management，23(3)，70-74。  new window
21.金成隆、林修葳、洪郁珊(20030100)。無形資產、新股折價與內部人持股關係之研究。會計評論，36，21-53。new window  延伸查詢new window
22.Ghoshal, Sumantra(1987)。Global Strategy: An Organizing Framework。Strategic Management Journal，8(5)，425-440。  new window
23.Delios, Andrew、Beamish, Paul W.(1999)。Geographic scope, product diversification and the corporate performance of Japanese firms。Strategic Management Journal，20(8)，711-727。  new window
24.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
25.Allen, L.、Pantzalis, C.(1996)。Valuation of Operating Flexibility of Multinational Corporations。Journal of International Business studies，27(4)，633-653。  new window
研究報告
1.Barth, M. E.、Clinch, G.(1998)。Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Bases Value Estimates。Stanford University。  new window
圖書
1.施振榮(2005)。全球品牌大戰略--品牌先生施振榮觀點。台北市：天下文化。  延伸查詢new window
2.Buckley, Peter J.、Casson, Mark(1976)。The Future of the Multinational Enterprises。London：Macmillan。  new window
3.Dunning, John H.(1981)。International Production and the Multinational Enterprise。George Allen and Unwin Ltd。  new window
4.Porter, M. E.(1986)。Competition in Global Industries: a Conceptual Framework in Competition in Global Industries。Boston MA：Harvard Business School Press。  new window
5.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.。  new window
6.施振榮、林文玲(1996)。再造宏碁。台北市：天下遠見出版股份有限公司。new window  延伸查詢new window
7.Hymer, Stephen H.(1976)。The International Operations of National Firms: A Study of Direct Foreign Investment。Massachusetts Institute of Technology Press。  new window
8.Caves, Richard E.(1982)。Multinational Enterprise and Economic Analysis。Cambridge University Press。  new window
9.Decker, C. L.(1999)。Winning With the P&G 99。  new window
 
 
 
 
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