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題名:無形資產評價理論之研究與探討--以臺灣電子產業為例
書刊名:朝陽學報
作者:張阜民 引用關係林宛蓉柯俊禎 引用關係
作者(外文):Chang, Fu-minLin, Wan-jungKo, Jim-chen
出版日期:2008
卷期:13
頁次:頁129-155
主題關鍵詞:無形資產無形資產評價理論迴歸分析因素迴歸分析Intangible assetsIntangible assets valuation theoryRegression analysisFactor analysis
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(2) 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:2
  • 共同引用共同引用:641
  • 點閱點閱:39
期刊論文
1.Pulic, A.(2004)。Intellectual Capital--Does It Create or Destroy Value?。Measuring Business Excellence,8(1),62-68。  new window
2.馬秀如、劉正田、俞洪昭、諶家蘭(20000700)。無形資產之評價與揭露。證交資料,459,1-15。  延伸查詢new window
3.Hussi, T.、Ahonen, G.(2002)。Managing Intangible Assets--A Question of Integration and Delicate Balance。Journal of Intellectual Capital,3(3),277-286。  new window
4.Stewart, T. A.(199106)。Brainpower。Fortune,3,44-60。  new window
5.邱素蘭、邱天佑(2004)。智慧資本管理之研究 -- 以台灣LCD產業為例。大漢學報,19。  延伸查詢new window
6.Garcia-Mecca, Emma(2005)。Bridging the gap between disclosure and use of intellectual capital information。Journal of intellectual capital,6(3),427-437。  new window
7.Joia, Luiz Antonio(2000)。Measuring intangible corporate assets: Linking business strategy with intellectual capital。Journal of Intellectual Capital,1(1),68-84。  new window
8.Saint‐Onge, Hubert(1996)。Tacit knowledge: the key to the strategic alignment of intellectual capital。Strategy & Leadership,24(2),10-14。  new window
9.Stewart, T. A.、Losee, S.(1994)。Your company's most valuable asset: Intellectual Capital。Fortune,130(4),68-73。  new window
10.Edvinsson, Leif、Sullivan, Patrick H.(1996)。Developing a model for managing intellectual capital。European Management Journal,14(4),356-364。  new window
11.Booth, Rupert(1998)。The measurement of intellectual capital。Management Accounting,76(10),26-28。  new window
12.Ulrich, D.(1998)。Intellectual capital = Competence × Commitment。Sloan Management Review,39(2),15-26。  new window
13.Kossovsky, Nir(2002)。Fair Value of Intellectual Property: An Options-based Valuation of Nearly 8,000 Intellectual Property Assets。Journal of Intellectual Capital,3(1),62-70。  new window
14.Lynn, Bernadette E.(1998)。Intellectual Capital: Key to Value-Added Success in the Next Millennium。CMA: The Management Accounting Magazine,72(1),10-15。  new window
15.Hansson, Bo(1997)。Personnel Investments and Abnormal Return: Knowledge-Based Firms and Human Resource Accounting。Journal of Human Resource Costing and Accounting,2(2),9-29。  new window
16.吳安妮(20021100)。剖析智慧資本。會計研究月刊,204,57-66。  延伸查詢new window
17.Knight, D. J.(1999)。Performance measures for increasing intellectual capital。Strategy & Leadership,27(2),22-26。  new window
18.Kaplan, Robert S.、Norton, David P.(1996)。Linking the Balanced Scorecard to Strategy。California Management Review,39(1),53-79。  new window
19.Dzinkowski, R.(2000)。The value of intellectual capital。Journal of Business Strategy,21(4),3-4。  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.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
22.王文英、張清福(20040700)。智慧資本影響績效模式之探討:我國半導體業之實證研究。會計評論,39,89-117。new window  延伸查詢new window
23.Roos, Göran、Roos, Johan(1997)。Measuring your Company's Intellectual Performance。Long Range Planning,30(3),413-426。  new window
24.Tobin, James(1969)。A General Equilibrium Approach to Monetary Theory。Journal of Money, Credit and Banking,1(1),15-29。  new window
25.Aboody, David、Lev, Baruch(1998)。The Value Relevance of Intangibles: The Case of Software Capitalization。Journal of Accounting Research,36(Supplement),161-191。  new window
26.Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review,70(1),71-79。  new window
27.Kaplan, Robert S.、Norton, David P.(1996)。Using the balanced scorecard as a strategic management system。Harvard Business Review,74(1),75-85。  new window
研究報告
1.Society of Management Accountants of Canada(1998)。The Management of Intellectual Capital: The Issues and the Practice。  new window
學位論文
1.高玉芬(2005)。以智慧資本觀點探討知識經濟時代的價值攸關性(碩士論文)。國立臺北大學。new window  延伸查詢new window
2.杜華和(2005)。智慧財產鑑價運用--實質選擇權方法(碩士論文)。國立中興大學。  延伸查詢new window
3.李怡靜(2005)。智慧資本與企業績效之關聯性探討(碩士論文)。國立中興大學。  延伸查詢new window
4.江志明(2003)。知識經濟對高科技產業之影響--以電子業為例(碩士論文)。中華大學。  延伸查詢new window
5.溫士賢(2001)。研發、廣告與人力支出和企業價值之關聯性探討--以台灣上市上櫃企業為例(碩士論文)。國立台灣大學。  延伸查詢new window
6.陳聿修(2005)。資訊電子業智慧資本建置與企業價值關聯性之探討(碩士論文)。東吳大學。  延伸查詢new window
7.劉仁義(2003)。組織資本、價值動因與現金流量報酬率關係之研究(碩士論文)。國立中正大學,嘉義。  延伸查詢new window
8.傅坤泰(2002)。智慧資本於企業績效評估之應用--以IC設計產業為例(碩士論文)。輔仁大學。  延伸查詢new window
9.王正羽(2003)。智慧資本、研究發展與企業績效之關聯性研究∼以我國光電產業為例(碩士論文)。立德管理學院。  延伸查詢new window
10.楊政峰(2003)。智慧資本與股價關聯性之研究-以IC設計及軟體業為例(碩士論文)。東吳大學。  延伸查詢new window
11.吳鑑芝(2003)。智慧資本與公司價值之攸關性探討(碩士論文)。中原大學。  延伸查詢new window
12.莊家豪(2006)。以智慧資本指標與財務指標探討企業價值─以台灣上市(櫃)IC設計公司為例(碩士論文)。東吳大學。  延伸查詢new window
13.謝孟玹(2004)。台灣IC設計服務業之智慧資本與企業策略關係研究(碩士論文)。東吳大學。  延伸查詢new window
14.詹文男(2002)。資訊科技產業智慧資本衡量之研究--系統理論之觀點(博士論文)。國立中央大學。new window  延伸查詢new window
15.蔡基德(2001)。資訊電子業市場價值與帳面淨值之差異探討(碩士論文)。國立臺灣大學。  延伸查詢new window
16.吳秀娟(2000)。企業市場價值與淨值差異影響因素之研究--以我國資訊電子業為例(碩士論文)。國立政治大學。  延伸查詢new window
17.簡志豪(2001)。影響智慧資本因子之研究--以我國上市資訊電子股為例(碩士論文)。逢甲大學。  延伸查詢new window
18.陳美純(2001)。資訊科技投資與智慧資本對企業績效影響之研究(博士論文)。國立中央大學。new window  延伸查詢new window
19.陳湘錡(2004)。財務資本、智慧資本與企業價值之關聯性探討--以資訊電子產業為例(碩士論文)。國立臺灣科技大學。  延伸查詢new window
圖書
1.蘇瓜藤、李志宏、李怡宗、王儷玲(2006)。智慧資本評價及模式分析。台北:華泰。  延伸查詢new window
2.Sveiby, K. E.(1997)。The New Organization Wealth: Managing and Measuring Knowledge-based Assets。San Francisco, CA:Berrett-Koehler Publishers。  new window
3.Stewart, T. A.(1999)。Intellectual capital: The new wealth of organizations。New York:Currency Doubleday。  new window
4.Niven, P. R.(2001)。Balanced Scorecard Step-by-Step。John Wiley and Sons。  new window
5.Read, C.、Ross, J.、Bramante, J.(2001)。eCFO Sustaining Value in the New Corporation。New York:John Wiley & Sons, Inc.。  new window
6.Edvinsson, L.、Malone, M. S.(1997)。Intellectual Capital。New York:HarperCollins。  new window
7.Roos, J.、Roos, G.、Dragonetti, N. C.、Edvinsson, L.(1998)。Intellectual capital: Navigating in the New Business Landscape。New York:New York University Press。  new window
8.Brooking, A.(1996)。Intellectual capital: Core asset for the third millennium enterprise。International Thomson Business Press。  new window
9.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York:Bantam DoubIeday Dell Publishing Group, Inc.。  new window
10.Edvinsson, Leif、Malone, Michael S.、林大容(1999)。智慧資本:如何衡量資訊時代無形資產的價值。臺北市:麥田出版社。  延伸查詢new window
11.Sveiby, K.、莫菲(1999)。無形資產致勝策略。圓智文化事業有限公司。  延伸查詢new window
12.張孟元、劉江彬(2005)。無形資產評估鑑價之理論與實務。臺北:華泰書局。new window  延伸查詢new window
13.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
14.吳思華(20000000)。策略九說:策略思考的本質。臺北:臉譜。new window  延伸查詢new window
15.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston:Harvard Business School Press。  new window
其他
1.Galbraith(1969)。Intellectual Capital,www.sveiby.com/articles/intellectualcapital.html。  new window
2.Gu, F.,Lev, B.(2001)。Intangible Assets, Measurement, Drivers,http://pages.stern.nyu.edu/~blev/intangible-assets.doc。  new window
3.Stern Stewart and Co.。about EVA,http://www.sternstewart.com/evaabout/whatis.php。  new window
4.Pulic, A.(1998)。Measuring the performance of intellectual potential in knowledge economy,http://www.measuring-ip.at/Opapers/Pulic/Vaictxt.vaictxt.html。  new window
 
 
 
 
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