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題名:The Major Determinants of Influencing the Operating Performance from the Perspective of Intellectual Capital: Evidence on CPA Industry
書刊名:Asia Pacific Management Review
作者:Lee, Chia-chiLin, Chien-kai
出版日期:2019
卷期:24:2
頁次:頁124-139
主題關鍵詞:Intellectual capitalAccounting firmsOperating performance
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(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:0
  • 點閱點閱:8
期刊論文
1.Singh, S.、Kansal, M.(2011)。Voluntary Disclosures of Intellectual Capital: An Empirical Analysis。Journal of Intellectual Capital,12,301-318。  new window
2.Komnenic, B.、Pokrajcic, D.(2012)。Intellectual Capital and Corporate Performance of MNCs in Serbia。Journal of Intellectual Capital,13,106-119。  new window
3.Ahangar, R. G.(2011)。The relationship between intellectual capital and financial performance: An empirical investigation in an Iranian company。African Journal of Business Management,5(1),88-95。  new window
4.Clarke, M.、Seng, D.、Whiting, R. H.(2011)。Intellectual capital and firm performance in Australia。Journal of Intellectual Capital,12(4),505-530。  new window
5.Hirschman, Albert O.(1964)。The Paternity of an Index。The American Economic Review,54(5),761-762。  new window
6.Macky, K.、Boxall, P.(2007)。The relationship between high performance work practices and employee attitudes: An investigation of additive and interaction effects。The International Journal of Human Resource Management,18(4),537-567。  new window
7.Kunze, F.、Boehm, S. A.、Bruch, H.(2011)。Age diversity, age discrimination climate and performance consequences: a cross organizational study。Journal of Organizational Behavior,32(2),264-290。  new window
8.Sullivan, D.(1996)。Measuring the degree of internationalization of a firm: A reply。Journal of International Business Studies,27(1),179-192。  new window
9.Saenz, J.、Aramburu, N.、Rivera, O.(2009)。Knowledge sharing and innovation performance: A comparison between high-tech and low-tech companies。Journal of Intellectual Capital,10(1),22-36。  new window
10.Hoegl, M.、Weinkauf, K.、Gemuenden, H. G.(2004)。Interteam coordination, project commitment, and teamwork in multiteam R&D projects: A longitudinal study。Organization Science,15(1),38-55。  new window
11.Joia, Luiz Antonio(2000)。Measuring intangible corporate assets: Linking business strategy with intellectual capital。Journal of Intellectual Capital,1(1),68-84。  new window
12.Roos, Göran、Bainbridge, Alan、Jacobsen, Kristine(2001)。Intellectual capital analysis as a strategic tool。Strategy and Leadership,29(4),21-26。  new window
13.Berry, C. H.(1971)。Corporate growth and diversification。Journal of Law and Economics,14(2),371-383。  new window
14.Edvinsson, Leif、Sullivan, Patrick H.(1996)。Developing a model for managing intellectual capital。European Management Journal,14(4),356-364。  new window
15.Sharabati, A. A. A.、Jawad, S. N.、Bontis, N.(2010)。Intellectual capital and business performance in the pharmaceutical sector of Jordan。Management Decision,48(1),105-131。  new window
16.Green, Annie、Ryan, Julie J. C. H.(2005)。A framework of intangible valuation areas (FIVA): Aligning business strategy and intangible assets。Journal of Intellectual Capital,6(1),43-52。  new window
17.Grabowski, Henry G.、Mueller, Dennis C.(1978)。Industrial Research and Development, Intangible Capital Stocks, and Firm Profit Rates。The Bell Journal of Economics,9(2),328-343。  new window
18.Cheng, T. W.、Wang, K. L.、Weng, C. C.(2000)。A Study of Technical Efficiencies of CPA Firms in Taiwan。Review of Pacific Basin Financial Markets and Policies,3(1),27-44。  new window
19.Bontis, Nick(1998)。Intellectual Capital: An Exploratory Study That Develops Measures and Models。Management Decision,36(2),63-76。  new window
20.Abeysekera, I.(2011)。The relation of intellectual capital disclosure strategies and market value in two political settings。Journal of Intellectual Capital,12(2),319-338。  new window
21.Johnson, William 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.Lee, C. C.(2012)。The causal correlations among market structure, conduct, and performance of the CPA industry。The Service Industries Journal,32(3),431-450。  new window
23.Lee, C. C.(2013)。Business service market share, international operation strategy and performance。Baltic Journal of Management,8(4),463-485。  new window
24.Victoria, B.、Judit, P.、Nicoleta, P. D.(2011)。Intellectual capital reporting and disclosure in the annual reports of Romanian manufacturing listed companies: Methodology and discussion of results。Annals of Faculty of Economics,1(2),466-476。  new window
25.Chen, Y. S.、Hsu, J. C. S.、Huang, M. T.、Yang, P. S.(2013)。Quality, size, and performance of audit firms。The International Journal of Business and Finance Research,7(5),89-105。  new window
26.Wang, W. Y.、Chang, C. F.(2004)。The Impacts of Intellectual Capital on Performance: An Empirical Investigation of the Taiwan Semiconductor Industry。The International Journal of Accounting Studies,39,89-117。  new window
27.Close, A. G.、Finney, R. Z.、Lacey, R. Z.、Sneath, J. Z.(2006)。Engaging the consumer through event marketing: Linking attendees with the sponsor, community, and brand。Journal of Advertising Research,46(4),420-433。  new window
28.Chen, Y. S.、Lee, C. C.(2006)。Performance of Strategic Alliances between Business Consulting and Accounting Firms: A Resource Based Perspective。Journal of Management and System,13(4),499-522。  new window
29.Thomas, D. E.、Eden, L.(2004)。What is the Shape of Multinationality-Performance Relationship。The Multinational Business Review,12(1),89-110。  new window
30.Lee, C. C.(2014)。Performance evaluation of CPA firms in Taiwan from the perspective of industry-specific client groups。Service Business,8(2),267-293。  new window
31.Edvinsson, Leif(1997)。Developing Intellectual Capital at Skandia。Long Range Planning,30(3),366-373。  new window
32.Abdulsalam, F.、Al-Qaheri, H.、Al-Khayyat, R.(2011)。The intellectual capital performance of Kuwaiti banks: An application of VAIC™1 model。iBusiness,3(1),88-96。  new window
33.Alipour, M.(2012)。The effect of intellectual capital on firm performance: An investigation of Iran insurance companies。Measuring Business Excellence,16(1),53-66。  new window
34.Chang, W. S.、Hsieh, J. J.(2011)。Intellectual capital and value creation-is innovation capital a missing link?。International Journal of Business and Management,6(2),3-12。  new window
35.Chaston, Ian、Badger, Beryl、Mangles, T.、Sadler-Smith, Eugene(2001)。The internet and ecommerce: An opportunity to examine organisational learning in progress in small manufacturing firms?。International Small Business Journal,19(2),13-30。  new window
36.Chen, Y. S.、Chen, S. P.、Goan, K. T.(2010)。Association between education level of partners and performance of CPA firms。Journal of Commercial Modernization,5(4),203-222。  new window
37.Chen, Y. S.、Goan, K. T.、Chen, S. P.(2011)。Training and audit firms financial performance: Consideration of strategy and market segment。Journal of Human Resource Management,11(4),23-46。  new window
38.Chen, Y. S.、Huang, M. T.、Hsu, J. C. S.(2011)。Determinants of operating performance for Taiwanese audit firms under market segment。Soochow Journal of Accounting,4(1),51-94。  new window
39.Chen, Y. S.、Lin, C. L.、Fu, C. J.(2008)。Audit fee deregulation, market share, and financial performance-evidences from partnership public accounting firms。Commerce & Management Quarterly,9(2),169-196。  new window
40.Chuang, C. H.、Lin, F. L.、Shen, M. J.、Lee, Y. J.(2011)。Employee stock bonus and firm performance: A perspective of intellectual capital。Journal of Management & Systems,18(2),207-237。  new window
41.Chu, S. K. W.、Chan, K. H.、Wu, W. W. Y.(2011)。Charting intellectual capital performance of the gateway to China。Journal of Intellectual Capital,12(2),249-276。  new window
42.Daud, S.、Yusoff, W. F. W.(2011)。How intellectual capital mediates the relationship between knowledge management processes and organizational performance?。African Journal of Business Management,5(7),2607-2617。  new window
43.Deaconu, A.(2011)。An econometric analysis of the operating profit of Romanian companies。Accounting and Management Information Systems,10(4),535-546。  new window
44.Gallego, I.、Rodríguez, L.(2005)。Situation of intangible assets in Spanish firms: An empirical analysis。Journal of Intellectual Capital,6(1),105-120。  new window
45.Gilaninia, S.、Matak, A. A.(2012)。Examination of relationship between intellectual capital and the small business enterprises performance in Guilan province。Journal of Basic and Applied Scientific Research,2(3),2291-2297。  new window
46.Hormiga, E.、Batista-Canino, R. M.、Sánchez-Medina, A.(2011)。The role of intellectual capital in the success of new ventures。International Entrepreneurship and Management Journal,7(1),71-92。  new window
47.Huang, W. C.、Jhong, C. H.(2012)。Construct intellectual capital performance model for a logistic industry。African Journal of Business Management,6(9),3207-3213。  new window
48.Lee, C. C.、Chen, T. H.(2016)。Analysis on the relationship between strategic human capital allocation and operating performance。Organization and Management,9(1),39-88。  new window
49.Mosavi, S. A.、Nekoueizadeh, S.、Ghaedi, M.(2012)。A study of relations between intellectual capital components, market value and finance performance。African Journal of Business Management,6(4),1396-1403。  new window
50.Phusavat, K.、Comepa, N.、Sitko-Lutek, A.、Ooi, K. B.(2011)。Interrelationships between intellectual capital and performance: Empirical examination。Industrial Management & Data Systems,111(6),810-829。  new window
51.Sahoo, D.、Mishra, P.(2012)。Operational diversification and stability of financial performance in Indian banking sector: A panel data investigation。Research Journal of Finance and Accounting,3(3),70-87。  new window
52.Shih, T. C.、Tsai, S. F.(2014)。An empirical study of the impact of intellectual capital on operating efficiency of group practice accounting firms in Taiwan。Fu Jen Management Review,21(2),55-84。  new window
53.St-Pierre, J.、Audet, J.(2011)。Intangible assets and performance: Analysis on manufacturing SMEs。Journal of Intellectual Capital,12(2),202-223。  new window
54.Sundgren, S.、Svanström, T.(2013)。Audit office size, audit quality and audit pricing: Evidence from small- and medium-sized enterprises。Accounting and Business Research,43(1),31-55。  new window
55.Taliyang, S. M.、Latif, R. A.、Mustafa, N. H.(2011)。The determinants of intellectual capital disclosure among Malaysian listed companies。International Journal of Management and Marketing Research,4(3),25-33。  new window
圖書
1.Edvinsson, Leif、Malone, Michael S.(1997)。Intellectual capital: realizing your company's true value by finding its hidden brainpower。New York, NY:Harper Business。  new window
2.Chaudhry, A. A.、Malik, M. I.、Ahmad, I.(2011)。Examining the relationship of work-life conflict and employee performance (a case from NADRA Pakistan)。International Journal of Business and Management。  new window
3.Kalakota, Ravi、Whinston, Andrew B.(1997)。Electronic Commerce: A Manager's Guide。Addison-Wesley Publishing Company, Inc.。  new window
4.Kalakota, Ravi、Whinston, Andrew B.(1996)。Frontiers of electronic commerce。Addison Wesley Longman Publishing Co., Inc.。  new window
5.Edvinsson, L.、Malone, M.(1999)。Le capital immatériel de l'entreprise: Identification, measure, management。Paris:Editions Maxima。  new window
6.Payne, A.(1995)。Advances in relationship marketing。London:Kogan Page。  new window
其他
1.Financial Supervisory Commission(2011)。Public accounting firms service investigation report in 2010。  new window
 
 
 
 
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