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題名：公司特性與智慧資本揭露：以臺灣興櫃企業為例
書刊名：組織與管理
作者：張元杰 引用關係／張火燦 引用關係／紀慧如 引用關係／邱文宏 引用關係／鄭翔壬
作者(外文)：Chang, Yuan-chieh／Chang, Huo-tsan／Chi, Hui-ru／Chiu, Wen-hong／Cheng, Hsiang-jen
出版日期：2010
卷期：3:1
頁次：頁1-39
主題關鍵詞：公司特性；智慧資本揭露；內容分析法；上櫃公開說明書；Firms attributes；Intellectual capital disclosure；Content analysis；IPO prospectuses
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:87
  • 點閱點閱:50
本研究探討興櫃企業上櫃前期公司特性（企業獲利、公司規模與董事會持股比例）對上櫃時智慧資本揭露的影響，主要參考Guthrie與Petty(2000)的架構，提出三個構面與18項智慧資本揭露指標。以1992~2006年期間台灣142家興櫃企業的上市公開說明書做爲樣本，使用內容分析法，輔以資料探勘的工具，藉以擷取其中揭露的智慧資本，以建立各公司智慧資本揭露的頻率指數、品質指數與複合指數。研究發現：一、企業獲利對外部資本揭露頻率與人力資本揭露頻率有顯著正相關，但對人力資本揭露品質有顯著負相關；二、公司營業額對外部資本揭露品質有顯著的負相關；三、企業員工數愈多，對各智慧資本構面揭露頻率與品質大致皆有顯著正相關；四、董事會持股比例，對智慧資本揭露程度呈負相關，但無顯著。在不影響公司營業秘密的情況下，主管單位對於中小企業與內部資本的揭露將是未來的輔導的重點。
The paper examines the relationship between pre-IPO characteristics (e.g., profitability, firm size and the share of stocks held by board of directors) of IPO firms and intellectual capital disclosure. Based on Guthrie & Petty (2000) framework, three dimensions with 18 intellectual capital disclosure keywords were proposed. A content analysis supported by a data mining tool was deployed to analyze the frequency, quality and compound indexes in 142 IPO prospectuses in the period of 1992-2006. The results revealed the: (1) the corporate profitability is significantly positively correlated to the disclosure frequencies of external capital and human capital, but is significantly negatively correlated to the disclosure quality of human capital; (2) the corporate size in term of sales is significantly negatively correlated to disclosure quality of external capital; (3) however, the corporate size in term of number of employees has significantly positively correlated to disclosure frequency and quality of overall intellectual capital; (4) the company stock share held by board of directors is negatively correlated to the overall intellectual capital, but not statistical significance. The stock market administration can provide more supports to guide the small and medium enterprise and internal capital disclosure in the IPO prospectuses.
期刊論文
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3.Rylander, A., Jacobsen, K.,、Roos, G.(2000)。Towards improved information disclosure on intellectual capital。International Journal of Technology and Management，20(5/6/7/8)，715-741。  new window
4.Raffournier, B.(1995)。The determinants of voluntary financial disclosure by Swiss listed companies。European Accounting Review，4(2)，261-280。  new window
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7.Stewart, T. A.(1994)。Your company’s most valuable asset: Intellectual capital。Fortune，130(7)，68-74。  new window
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9.Van Der Meer-Kooistra, J.、Zijlstra, S. M.(2001)。Reporting on Intellectual Capital。Accounting, Auditing and Accountability Journal，14(4)，456-476。  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.Guthrie, James、Petty, Richard(2000)。Intellectual Capital: Australian Annual Reporting Practices。Journal of Intellectual Capital，1(3)，241-251。  new window
12.Li, Jing、Pike, Richard、Haniffa, Roszaini(2008)。Intellectual capital disclosure and corporate governance structure in UK firms。Accounting and Business Research，38(2)，137-159。  new window
13.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。  new window
14.Marr, B.、Gray, D.、Neely, A.(2003)。Why do Firms Measure Their Intellectual Capital?。Journal of Intellectual Capital，4(4)，441-464。  new window
15.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。  new window
16.Guthrie, J.、Petty, R.、Ricceri, F.(2006)。The voluntary reporting of intellectual capital: Comparing evidence from Hong Kong and Australia。Journal of Intellectual Capital，7(2)，254-271。  new window
17.Bozzolan, S.、Favotto, F.、Ricceri, F.(2003)。Italian annual intellectual capital disclosure: An empirical analysis。Journal of Intellectual Capital，4(4)，543-558。  new window
18.Knight, D. J.(1999)。Performance measures for increasing intellectual capital。Strategy & Leadership，27(2)，22-26。  new window
19.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
20.Singhvi, Surinder S.、Desai, Harsha B.(1971)。An Empirical Analysis of the Quality of Corporate Financial Disclosure。The Accounting Review，46(1)，129-138。  new window
21.Titman, Sheridan、Wessels, Roberto(1988)。The determinants of capital structure choice。The Journal of Finance，43(1)，1-19。  new window
22.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy，22(4)，325-345。  new window
23.楊朝旭(20060300)。智慧資本、價值創造與企業績效關聯性之研究。中山管理評論，14(1)，43-78。new window  延伸查詢new window
24.Kester, W. Carl(1986)。Capital and Ownership Structure: A Comparison of United States and Japanese Manufacturing Corporations。Financial Management，15(1)，5-16。  new window
25.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
26.Huselid, Mark A.(1995)。The Impact of Human Resource Management Practices on Turnover, Productivity and Corporate Performance。Academy of Management Journal，38(3)，635-672。  new window
27.Barney, Jay B.(1991)。Firm Resources and Sustained Competitive Advantage。Journal of Management，17(1)，99-120。  new window
28.Milne, M. J.、Adler, R. W.(1999)。Exploring the Reliability of Social and Environmental Disclosures Content Analysis。Accounting, Auditing & Accountability Journal，12，237-256。  new window
29.Bontis, N.(2002)。Intellectual capital disclosure in Canadian corporations。Journal of Human Resource Costing and Accounting，7(1/2)，9-20。  new window
30.Bukh, P. N.(2003)。Commentary: The relevance of intellectual capital disclosure: A paradox?。Accounting, Auditing & Accountability Journal，16(1)，49-56。  new window
31.Bukh, Per Nikolaj、Christian Nielsen、Peter Gormsen、Jan Mouritsen(2005)。Disclosure of information on intellectual capital in Danish IPO prospectuses。Accounting, Auditing & Accountability Journal，18(6)，713-732。  new window
32.Chen, M.,、Miller, D.(1994)。Competitive attacks, retaliation and performance: An expectancy-valence framework。Strategic Management Journal，15(2)，85-102。  new window
33.Cordazzo, M.(2007)。Intangibles and Italian IPO prospectuses: A disclosure analysis。Journal of Intellectual Capital，8(2)，288-305。  new window
34.Goh, P. C.,、Lim, K. P.(2004)。Disclosing intellectual capital in company annual reports: Evidence from Malaysia。Journal of Intellectual Capital，5(3)，500-510。  new window
35.Kaiser, U.(1998)。Die Wirkung wirtschaftspolitischer Ereignisse auf Erwartungen über den Starttermin der Europäischen Währungsunion。Ifostudies，2，103-120。  new window
36.Lee, P. M.,、James, E. H.(2007)。She’-e-os: Gender effects and investor reaction to the announcements of top executive appointments。Strategic Management Journal，28，227-241。  new window
37.Mouritsen, J., Larsen, H. T.,、Bukh, P. N.(2001)。Valuing the future: Intellectual capital accounts at Skandia。Accounting, Auditing & Accountability Journal，14(4)，399-422。  new window
38.Osborne, A.(1998)。Measuring intellectual capital：The real value of company。Ohio CPA Journal，57(4)，37-38。  new window
39.Robb, S. W. G., Single, L. E.,、Zarzeski, M. T.(2001)。Nonfinancial disclosures across Anglo-American countries。Journal of International Accounting, Auditing & Taxation，10，71-83。  new window
40.Vandemaele, S. N., Vergauwen, P. G.,、Smits, A. J.(2005)。Intellectual capital disclosure in the Netherlands, Sweden and the UK: A longitudinal comparative study。Journal of Intellectual Capital，6(3)，417-426。  new window
會議論文
1.Guthrie, J.、Petty, R.、Ferrier, F.、Wells, R.(1999)。There is no accounting for intellectual capital in Australia: a review of annual reporting practices and the internal measurement of intangibles。International symposium on measuring and reporting of intellectual capital。Amsterdam。  new window
2.Brennan, N.、Connell, B.(2000)。Intellectual capital: Current issues and policy implications。The 23rd Annual Congress of the European Accounting Association。Munich。  new window
3.Burgman, R.,、Roos, G.(2004)。The new economy: A new paradigm for Managing for shareholder value。Helsinki, Finland。  new window
研究報告
1.American Institute of Certified Public Accountants [AICPA].(1994)。Improving business reporting: A customer focus。New York。  new window
2.Financial Accounting Standards Board [FASB].(2001)。Improving business reporting: Insights into enhancing voluntary disclosures。  new window
圖書
1.Galbraith, J. K.(1969)。A theory of price control。Cambridge, MA：Harvard University。  new window
2.Read, C.、Ross, J.、Dunleavy, J.、Schulman, D. S.、Bramante, J.(2001)。eCFO: Sustaining Value in the New Corporation。沒有紀錄：Price Waterhouse Coopers。  new window
3.吳成豐(2005)。企業倫理的實踐。臺北三重：前程文化。  延伸查詢new window
4.Brooking, A.(1996)。Intellectual capital: Core asset for the third millennium enterprise。International Thomson Business Press。  new window
5.Danish Agency for Development of Trade and Industry(2001)。A Guideline for Intellectual Capital Statements: A Key to Knowledge Management。Stockholm：Danish Agency for Development of Trade and Industry。  new window
6.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
7.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
8.Sveiby, Karl Erik(1997)。The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets。San Francisco, California：Berrett-Koehler Publishers, Inc.。  new window
9.詹文男、張朝清(2002)。我國產業智慧資本跨產業比較。台北。  延伸查詢new window
10.Danish Ministry of Science Technology and Innovation [DMSTI].(2003)。Intellectual capital statements: The new guideline。Copenhagen。  new window
11.Krippendorff, K.(1980)。Content analysis。Beverly Hills, CA。  new window
12.O’Sullivan, M. A.(2000)。Contents for corporate control: Corporate governance and economic performance in the United States and Germany。New York。  new window
13.Pike, S., Rylander, A.,、Roos, G.(2002)。Intellectual capital management and disclosure。The strategic management of intellectual capital and organizational knowledge。New York, NY。  new window
14.Schrand, C.,、Verrecchia, R. E.(2004)。Disclosure choice and cost of capital: Evidence from underpricing in initial public offerings。Philadelphia。  new window
圖書論文
1.Snell, S. A.、Youndt, M. A.、Wright, P. M.(1996)。Establishing a framework for research in strategic human resource management: Merging resource theory and organizational learning。Research in Personnel and Human Resource Management。Greenwich, Connecticut：JAI Press。  new window
 
 
 
 
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