:::

詳目顯示

回上一頁
題名:在不同企業生命週期下智慧資本與企業價值關聯性之研究
書刊名:當代會計
作者:邱垂昌 引用關係洪福讚
作者(外文):Chiou, Chei-changHung, Fu-tsan
出版日期:2008
卷期:9:2
頁次:頁201-236
主題關鍵詞:智慧資本企業價值企業生命週期Intellectual capitalFirm valueBusiness life cycle
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(21) 博士論文(3) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:20
  • 共同引用共同引用:346
  • 點閱點閱:86
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.Lev, B.(2000)。New accounting for the new economy。  new window
期刊論文
1.Chin, Chen Lung、Picheng Lee、Gary Kleinman、Pei Yu Chen(2006)。IPO Anomalies and Innovation Capital。Review of Quantitative Finance and Accounting,27(1),67-91。  new window
2.Wu, Y. C.、Chou, Y. H.(2007)。A New Look at Logistics Business Performance: Intellectual Capital Perspective。International Journal of Logistics Management,18(1),41-63。  new window
3.Bontis, Nick(1999)。Managing Organizational Knowledge by Diagnosing Intellectual Capital : Framing and Advancing the State of the Fields。International Journal of Technology Management,18(5),433-462。  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.劉正田(19991200)。企業商譽與研發投資關係之研究。科技管理學刊,4(2),105-124。new window  延伸查詢new window
6.Cockburn, Iain、Griliches, Zvi(1988)。Industry Effects and Appropriability Measures in The Stock Market's Valuation of R&D and Patents。The American Economic Review,78(2),419-423。  new window
7.Deeds, David L.(2001)。The Role of R&D Intensity, Technical Development and Absorptive Capacity in Creating Entrepreneurial Wealth in High Technology Start-ups。Journal of Engineering and Technology Management,18(1),29-47。  new window
8.Pakes, Ariel(1985)。On Patents, R&D, and the stock market rate of return。Journal of Political Economy,93(2),390-409。  new window
9.Johanson, U.、Mårtensson, M.、Skoog, M.(2001)。Mobilizing change through the management control of intangibles。Accounting, Organizations and Society,26(7/8),715-733。  new window
10.Wallman, S. M. H.(1995)。The future of accounting and disclosure in an evolving world: The need for dramatic change。Accounting Horizons,9(3),81-91。  new window
11.Pennings, Johannes M.、Lee, Kyungmook、Van Witteloostuijn, Arjen(1998)。Human capital, social capital, and firm dissolution。Academy of Management Journal,41(4),425-440。  new window
12.Uzzi, Brian(1996)。The Sources and Consequences of Embeddedness for the Economic Performance of Organizations: The Network Effect。American Sociological Review,61(4),674-698。  new window
13.Edvinsson, Leif、Sullivan, Patrick H.(1996)。Developing a model for managing intellectual capital。European Management Journal,14(4),356-364。  new window
14.Johanson, U.、Mårtensson, M.、Skoog, M.(2001)。Measuring to understand intangible performance drivers。European Accounting Review,10(3),407-437。  new window
15.吳安妮、劉俊儒(20010800)。員工面、內部營運面、及顧客面對財務績效影響之實證研究。臺灣管理學刊,1(1),125-150。new window  延伸查詢new window
16.Chan, S. H.、Martin, J. D.、Kensinger, J. W.(1990)。Corporate research and development expenditures and share value。Journal of Financial Economics,26(2),255-276。  new window
17.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
18.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
19.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
20.Fey, Carl F.、Björkman, Ingmar、Pavlovskaya, Antonina(2000)。The effect of human resource management practices on firm performance in Russia。The International Journal of Human Resource Management,11(1),1-18。  new window
21.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
22.Hirschey, Mark、Weygandt, Jerry J.(1985)。Amortization policy for advertising and research and development expenditures。Journal of Accounting Research,23(1),326-335。  new window
23.林清河、周福星、譚伯群、施坤壽(19981200)。品質管理與組織氣候及績效之關聯性分析。中山管理評論,6(4),1057-1080。new window  延伸查詢new window
24.陳世哲、許淑君(19991200)。競爭策略、人力資源管理系統與組織績效之研究。亞太管理評論,4(4),413-429。new window  延伸查詢new window
25.Garvin, David A.(1984)。What Does "Product Quality" Really Mean?。MIT Sloan Management Review,26(1),25-43。  new window
26.Kogut, B.、Zander, U.(1996)。What Firms Do? Coordination, Identity and Learning。Organization Science,7(5),502-518。  new window
27.Molyneux, A.(1998)。IC and the ASCPA: Seeking Competitive Advantage。Australian CAP,68(5),27-28。  new window
28.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
29.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。  new window
30.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
31.楊朝旭、黃潔(20040300)。企業生命週期、資產組合與企業未來績效關連性之研究。商管科技季刊,5(1),49-71。new window  延伸查詢new window
32.Barth, M. E.、Clinch, G.(1998)。Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates。Journal of Accounting Research,36(3),199-233。  new window
33.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
34.Arthur, J. B.(1992)。The Link between Business Strategy and Industrial Relations Systems in American Steel Minimills。Industrial and Labor Relations Review,45(3),488-506。  new window
35.林清河、施坤壽(20031000)。組織結構、全面品質管理、ISO 9000與競爭優勢、組織績效之結構化模式分析。管理學報,20(5),965-992。new window  延伸查詢new window
36.蔡明田、余明助(20000900)。企業文化、組織生涯管理與組織績效之關係研究--以臺灣高科技產業為例。管理評論,19(3),51-75。new window  延伸查詢new window
37.Abowd, John M.(1990)。Does Performance-Based Managerial Compensation Affect Corporate Performance?。Industrial and Labor Relations Review,43(3),52-73。  new window
38.Myers, Stewart C.(1977)。Determinants of Corporate Borrowing。Journal of Financial Economics,5(2),147-175。  new window
39.Sambamurthy, V.、Bharadwaj, Anandhi、Grover, Varun(2003)。Shaping agility through digital options: reconceptualizing the role of information technology in contemporary firms。MIS Quarterly: Management Information Systems,27(2),237-263。  new window
40.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
41.Heskett, James L.、Jones, Thomas O.、Loveman, Gary W.、Sasser, W. Earl Jr.、Schlesinger, Leonard A.(1994)。Putting the Service-Profit Chain to Work。Harvard Business Review,72(2),164-174。  new window
42.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
43.黃家齊(20030100)。人力資本投資系統、創新策略與組織績效--多種契合觀點的驗證。管理評論,22(1),99-126。new window  延伸查詢new window
44.歐進士(19980600)。我國企業研究發展與經營績效關聯之實證研究。中山管理評論,6(2),357-385。new window  延伸查詢new window
45.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
46.Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics,15(2/3),203-227。  new window
47.金成隆、林修葳、紀信義(20040400)。專利權的價值攸關性:從企業生命週期論析。管理學報,21(2),175-197。new window  延伸查詢new window
48.黃家齊(20020600)。人力資源管理系統與組織績效--智慧資本觀點。管理學報,19(3),415-450。new window  延伸查詢new window
49.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
50.Rink, David R.、Swan, John E.(1979)。Product life cycle research: A literature review。Journal of Business Research,7(3),219-242。  new window
51.Ittner, Christopher D.、Larcker, David F.、Rajan, Madhav V.(1997)。The Choice of Performance Measures in Annual Bonus Contracts。The Accounting Review,72(2),231-255。  new window
研究報告
1.Kothari, S. P.、Laguerre, T.、Leone, A.(1998)。Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in PP&E and R&D。University of Rochester。  new window
學位論文
1.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
2.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
3.王癸元(2002)。人力資本、智慧財產與企業價值關係之研究--以資源基礎論之觀點(碩士論文)。國立中正大學。  延伸查詢new window
4.李坤致(2001)。智慧資本與價值動因對企業價值影響之研究(碩士論文)。國立中正大學。  延伸查詢new window
5.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
6.張君豪(1999)。研究發展成本、現金流量及盈餘對股價報酬之研究(碩士論文)。中原大學。  延伸查詢new window
7.董碧玫(2001)。智能資本之衡量:以國內資訊電子產業為例(碩士論文)。國立中央大學。  延伸查詢new window
圖書
1.Afuah, Allen(1998)。Innovation Management: Strategies, Implementation, and Profits。Oxford University Press。  new window
2.Sullivan, Patrick H.(2000)。Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into market Value。New York, NY:John Wiley & Sons, Inc.。  new window
3.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York:Bantam DoubIeday Dell Publishing Group, Inc.。  new window
4.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
5.Pfeffer, Jeffrey(1994)。Competitive advantage through people: Unleashing the power of the work force。Boston, Massachusetts:Harvard Business School Press。  new window
6.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston:Harvard Business School Press。  new window
其他
1.邱煒恒(2001)。研究發展費用市場反應分析:以企業生命週期論析。  延伸查詢new window
2.侯運神(1994)。企業生命週期與股價關聯性之研究。  延伸查詢new window
3.徐旻傾(1997)。退休金費用與盈餘及股價關聯性之研究。  延伸查詢new window
4.張家綺(2003)。生命週期對商標價值的攸關性。  延伸查詢new window
5.梁証揚(2001)。人力支出與價值攸關性之研究。  延伸查詢new window
6.許明雄(2001)。企業生命週期特性與股利政策關聯性之探討。  延伸查詢new window
7.黃則智(2002)。專利、研發支出與廠商市值-半導體產業之實證研究。  延伸查詢new window
8.黃雅琪(1997)。臺灣電子業品質認證與研究發展對經營績效之影響。  延伸查詢new window
9.歐進士、陳博舜、李貴富(2003)。訓練活動之企業價值-以資訊電子業為例。  延伸查詢new window
10.蔡基德(2001)。資訊電子業市場價值與帳面淨值之差異探討。  延伸查詢new window
11.I. Adizes(1988)。Corporate Lifecycles。  new window
12.C. W. Anderson and A. K. Makhija(1999)。Deregulation, disintermediation, and agency costs of debt: Evidence from Japan。  new window
13.A. Beatty, S. Chamberlain and J. Magliolo(1996)。An empirical analysis of the economic implications of fair value accounting for investment securities。  new window
14.D. Bosworth and M. Rogers(2001)。Market value, R&D and intellectual property: An empirical analysis of large Australia firms。  new window
15.R. E. S. Boulton, B. D. Libert and S. M. Samek(2000)。A business model for the new economy。  new window
16.J. L. Callen and D. Segal(2004)。Do accruals drive firm-level stock returns? A variance decomposition analysis。  new window
17.D. S. Docking and R. J. Dowen(1999)。Market interpretation of ISO 9000 registration。  new window
18.G. Dzus(1991)。Planning a successful ISO 9000 assessment。  new window
19.H. G. Grabowski and D. C. Mueller(1978)。Industrial research and development, intangible, capital stocks, and firm profit rates。  new window
20.B. Hall(1993)。The stock market’s valuation of R&D investment during the 1980’s。  new window
21.M. Hanlon, J. N. Myers and T. Shevlin(2003)。Dividend taxes and firm valuation: A re-examination。  new window
22.S. Y. Huang, C. W. Lin, S. L. Wang and M. C. Tsai(2007)。The impact of ERP implementation on business performance - An integrated investigation model。  new window
23.S. Kallapur and S. Y. S. Kwan(2004)。The value relevance and reliability of brand assets recognized by U.K. firms。  new window
24.M. Muffatto(1998)。Corporation and individual competences: How do they match the innovation process?。  new window
25.S. B. Naceur and M. Goaied(2004)。The value relevance of accounting and financial information: Panel data evidence。  new window
26.P. A. Street and J. M. Fernie(1992)。BS 5750: The industry review。  new window
27.W. Y. Wang and C. Chang(2005)。Intellectual capital and performance in casual models: Evidence from the information technology industry in Taiwan。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE