| 期刊論文| 1. | Lim, Lynn L. K.、Dallimore, Peter(2004)。Intellectual Capital: Management Attitudes in Service Industries。Journal of Intellectual Capital，5(1)，181-194。   | | 2. | Banker, R. D.、Potter, G.、Srinivasan, D.(2000)。An Empirical Investigation of an Incentive Plan That Includes Nonflnancial Performance Measures。The Accounting Review，75(1)，65-92。 | | 3. | Hall, B. H.(1993)。The stock market's valuation of R&D investment during the 1980's。The American Economic Review，83(2)，259-264。 | | 4. | Ashton, R. H.(2005)。Intellectual capital and value creation: A review。Journal of Accounting Literature，24，53-134。 | | 5. | Cañibano, L.、García-Ayuso, M.、Sánchez, M. P.(2000)。Accounting for intangibles: a literature review。Journal of Accounting Literature，19(1)，102-130。 | | 6. | Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics，21(1)，107-138。 | | 7. | 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。 | | 8. | 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。 | | 9. | Bukh, Per Nikolaj、Larsen, Heine Thorsgaard、Mouritsen, Jan(2001)。Constructing intellectual capital statements。Scandinavian Journal of Management，17(1)，87-108。 | | 10. | Mouritsen, J.、Larsen, H. T.、Bukh, P. N.、Johansen, M. R.(2001)。Reading an intellectual capital statement: Describing and prescribing knowledge management strategies。Journal of Intellectual Capital，2(4)，359-383。 | | 11. | Van Der Meer-Kooistra, J.、Zijlstra, S. M.(2001)。Reporting on Intellectual Capital。Accounting, Auditing and Accountability Journal，14(4)，456-476。 | | 12. | 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。 | | 13. | Pennings, Johannes M.、Lee, Kyungmook、Van Witteloostuijn, Arjen(1998)。Human capital, social capital, and firm dissolution。Academy of Management Journal，41(4)，425-440。 | | 14. | Itiner, C. D.、Larcker, D. F.(1998)。Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction。Journal of Accounting Research，36(Supplement)，1-35。 | | 15. | Guthrie, James、Petty, Richard(2000)。Intellectual Capital: Australian Annual Reporting Practices。Journal of Intellectual Capital，1(3)，241-251。 | | 16. | Bublitz, Bruce、Ettredge, Michael(1989)。The Information in Discretionary Outlays: Advertising, Research, and Development。The Accounting Review，64(1)，108-124。 | | 17. | 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。 | | 18. | Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review，69(1)，44-68。 | | 19. | 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。 延伸查詢 | | 20. | Hirschey, Mark、Weygandt, Jerry J.(1985)。Amortization policy for advertising and research and development expenditures。Journal of Accounting Research，23(1)，326-335。 | | 21. | 闕河士、菅瑞昌、黃旭輝(20000400)。研究發展密集度與專利對股票績效影響--以臺灣上市公司為例。產業管理學報，1(2)，257-268。 延伸查詢 | | 22. | 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。 延伸查詢 | | 23. | 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。 延伸查詢 | | 24. | 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。 | | 25. | Van Buren, M. E.(1999)。A yardstick for knowledge management。Training and Development，53(5)，71-78。 | | 26. | Amir, Eli、Lev, Baruch(1996)。Value-relevance of Nonfinancial Information: The Wireless Communications industry。Journal of Accounting and Economics，22(1-3)，3-30。 | | 27. | 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。 延伸查詢 | | 28. | 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。 延伸查詢 | | 29. | 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。 延伸查詢 | | 30. | 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。 延伸查詢 | | 31. | 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。 延伸查詢 | | 32. | 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。 延伸查詢 | | 33. | Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review，70(1)，71-79。 | | 34. | Anderson, Eugene W.、Fornell, Claes、Lehmann, Donald R.(1994)。Customer satisfaction, market share, and profitability: Findings from Sweden。Journal of Marketing，58(3)，53-66。 | 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。 | | 2. | Miller, M.、Dupont, B.、Fera, V.、Jeffrey, R.、Mahon, R.、Payer, B.、Starr, A.(1999)。Measuring and Reporting Intellectual Capital from a Diverse Canadian Industry Perspective: Experiences, Issues and Prospects。Amsterdam：OECD。 | 圖書| 1. | Financial Management Accounting Committee(1998)。The Measurement and Management of Intellectual Capital: An Introduction。New York：International Federation of Accountants。 | | 2. | Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。 | | 3. | 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.。 | | 4. | Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。 | | 5. | Mavrinac, Sarah C.、Siesfeld, Tony(1998)。Measures that matter: An exploratory investigation of investors' information needs and value priorities。 | | 6. | 周文賢(2002)。多變量統計分析：SAS/STAT使用方法。智勝文化事業有限公司。 延伸查詢 | 其他| 1. | 吳思華、賴鈺晶、顏如妙(2000)。網際網路智慧資本衡量與發展措施研究。 延伸查詢 | | 2. | 資策會(2001)。我國資訊產業智慧資本現況與未來發展趨勢。 延伸查詢 | | 3. | Bae, S. C., and Kim, D.(2003)。The effect of R&D investments on market value of firm: evidence from the U.S., Germany, and Japan。 | | 4. | Bozzolan, S., Favotto, F. and Ricceri, F.(2003)。Italian annual intellectual capital disclosure: an empirical analysis。 | | 5. | Brennan, N.(2001)。Reporting intellectual capital in annual reports: evidence from Ireland。 | | 6. | Bukh, P. N.(2003)。Commentary the relevance of intellectual capital disclosure: a paradox?。 | | 7. | Cuganesan, S., and Petty, R.(2005)。ntellectual capital management, measurement and reporting: current practice and future directions。 | | 8. | Cumby, J., and Conrod, J.(2001)。Non-financial performance measures in the Canadian biotechnology industry。 | | 9. | Financial Accounting Standards Board (FASB)(2001)。Improving business reporting: Insight into enhancing voluntary disclosures，Norwalk, CT：FASB。 | | 10. | Olsson, B.(2001)。Annual reporting practices: information about human resources in corporate annual reports in major Swedish companies。 | | 11. | Pike, S., Rylander, A. and Roos, G.(2002)。Intellectual capital management and disclosure。 | | 12. | Pricewaterhouse Coopers(1999)。Value Reporting Forecast 2000，Pricewaterhouse Coopers。 | | 13. | Read, C., Ross, J., Dunleavy, J. R ., Schulman, D. S., Bramante, J. and Pricewaterhouse Coopers(2001)。eCFO: sustaining value in the new corporation。 | | 14. | Roslender, R., and Fincham, R.(2004)。Intellectual capital accounting in UK: A field study perspective。 | | 15. | Rylander, A., Jacobsen, K. and Roos, G.(2000)。Towards improved information disclosure on intellectual capital。 | | 16. | Sriram, R. S., and Krishnan, G. V.(2003)。The value relevance of IT investments on firm value in the financial services sector。 | |