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題名：以智慧資本之意涵建構無形資產評價模式
作者：鄭孟玉
作者(外文)：Meng-yuh Cheng
校院名稱：逢甲大學
系所名稱：商學研究所
指導教授：蕭子誼
賴志仁
學位類別：博士
出版日期：2007
主題關鍵詞：無形資產；智慧資本；Intangible Assets；Intellectual Capital
原始連結：連回原系統網址new window
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This article proposes an improved method to estimate intangible assets. This approach is an improvement over Edvinsson and Malone (1997) because they do not revalue tangible assets. Empirically, we find that the estimates of intangible assets obtained by our approach are statistically lower than those of Edvinsson and Malone (1997). In addition, our estimates of inventory and property, plant, and equipment are statistically higher than those of Edvinsson and Malone (1997). Thus, our improvement is statistically significant. We also find that the impact of the revaluation of tangible assets varies with the industry.
In addition to improved estimate method, this study employs a resource-based view and an intellectual capital perspective to investigate the components of intangible assets and their inter-relationships within the health care industry. Using financial data, this study applies the Structure Equation Model to analyze the relationships among the four components of intellectual capital, as well as the relationship between intangible assets and firm performance. This study visualizes and mobilizes intangible assets to articulate six value creation paths. From the empirical findings, a positive relationship can be seen to exist between intellectual capital and firm performance. Our results also suggest that if firms want to use intangible assets to improve their performance, innovation input and process reformation must be considered first.
Finally, this study combines a management perspective and real financial quantitative data to present an accounting classification of intangible assets. Contract capital provides an adjusting and complementary effect to the other forms of capital within intangible assets. Moreover, we discovered that if contract capital is solely considered without interaction effects, it could hardly demonstrate any effects on intangible assets. Thus, in order to examine the SFAS No. 141 from the management perspective, we believe such classification calls for further adjustment. The current regulations that require separate listing of intangible assets should be altered with regards to contract capital, so as to maximize the effects of classification.
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