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題名：無形資產價值驅動因子之研究--以臺灣生化科技產業為例
書刊名：評價學報
作者：熊杏華 引用關係／朱博湧 引用關係／曾雅嫆／王若蓮
出版日期：2009
卷期：1
頁次：頁28-42
主題關鍵詞：智慧資本；無形資產；生化科技產業；企業評價；Intellectual capital；Intangible assets；Biotech industry；Business evaluation
原始連結：連回原系統網址new window
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  • 共同引用共同引用:19
  • 點閱點閱:59
在知識經濟時代，無形資產管理不僅攸關組織價值，且為企業成長之重要關鍵；然而，如何決定無形資產價值評估的方式，與確認無形資產的決定因子乃為二大難題。本研究第一個目的，乃以Sveiby［26］五種無形資產的評價模式分別計算台灣生化科技產業公司的無形資產價值。研究結論指出均支持此知識密集產業的確蘊含豐富之無形資產價值。本文的第二個目的，乃以財務及智慧資本構面構成的24個因子，以因素分析法，分別萃取出6種創造無形資產價值的主要組成項目，採用逐步迴歸分析確定攸關因子對各種評價方式的解釋程度，研究結論指出，影響無形資產價值最重要之驅動因子為『研發成果』，唯有以永續經營的觀點，持續投入研發，申請專利，才是最攸關無形資產價值創造的關鍵因素。其次，『員工與資產管理能力』、『償債能力』、『獲利能力』亦為重要關鍵因素。
In the knowledge economy, the analysis of intangible resources affects an organization's value and growth. The choosing of the evaluation model and the critical factors for intangible assets both are the most difficult issues to determine. The first purpose of this study employs five Sveiby(2002) evaluation models to compute the intangible value of biotech industry in Taiwan. The results show that biotech companies indeed own high intangible values. The second purpose of this paper is to investigate the compositions of intangible assets in Taiwanese biotech industry by examining the possible elements which is determined by the different aspects of the relationship between intangible determinates and intangible value. We constructed 24 items from financial and intellectual capital aspects. Results of factor analysis indicated 6 main attributes of intangible value. Results of stepwise regression indicated that research performance attributes is the most important attribute to predict intangible value in biotech industry. The finding presents that biotech industry is more long-running business oriented. Besides, asset management ability, debt ratio, and profit performance are also the critical attributes.
期刊論文
1.Ely, K.、Simko, P. J.、Thomas, L. G.(2003)。The usefulness of biotechnology firms' drug development status in the evaluation of research and development costs。Journal of Accounting, Auditing and Finance，18(1)，163-195。  new window
2.Nesta, L.、P. Saviotti(2006)。Firm knowledge and market value in biotechnology。Industrial and Corporate Change，15，625-652。  new window
3.Oakey, R. P.(1993)。Predatory Networking: The Role of Small Firms in the Development of the British Biotechnology Indus-try。International Small Business Journal，11(4)，9-22。  new window
4.Osborne, A.(1998)。Measuring intellectual capital:The real value of companies。European Management Journal，14(4)，365-370。  new window
5.Spalding, B. J.(1986)。How Biotechnology is Farming as a Indus-try。Chemical Week，139(23)，9-13。  new window
6.Ya-wen Yang(2008)。The Value-Relevance of Nonfinancial Informational:The Biotechnology Industry。Advances in Accounting，23，287-314。  new window
7.田蔚城(199703)。生物技術導論。生物產業，8(1)，1-12。  延伸查詢new window
8.朱博湧、熊杏華、楊川毅(2006)。無形資產價値驅動因子之跨國研究--以台灣、美國IC設計業爲例。管理與系統。  延伸查詢new window
9.Huberty, C. J.(1989)。Problems with Stepwise Methods-better Alter-natives。Advances in Social Science Methodology，1，43-70。  new window
10.Ulrich, D.(1998)。Intellectual capital = Competence × Commitment。Sloan Management Review，39(2)，15-26。  new window
11.Roos, Johan(1998)。Exploring the Concept of Intellectual Capital (IC)。Long Range Planning，31(1)，150-153。  new window
12.Tobin, J.(1950)。A statistical demand function for food in the U.S.A.。Journal of the Royal Statistical Society，113(2)，113-149。  new window
13.Pulic, A.(2000)。VAICTM--An Accounting Tool for IC Management。International Journal of Technology Management，20(5-8)，702-714。  new window
14.Kaplan, Robert S.、Norton, David P.(2004)。Measuring the Strategic Readiness of Intangible Assets。Harvard Business Review，82(2)，52-63。  new window
15.Lev, Baruch(1989)。On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research。Journal of Accounting Research，27(Supplement)，153-192。  new window
16.Chung, Kee H.、Pruitt, Stephen W.(1994)。A Simple Approximation of Tobin's Q。Financial Management，23(3)，70-74。  new window
17.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
18.Rajgopal, S.、Venkatachalam, M.、Kotha, S.(2003)。The value relevance of network advantages: The case of e-commerce firms。Journal of Accounting Research，41(1)，135-162。  new window
19.Aaker, David A.(1989)。Managing assets and skills: The key to a sustainable competitive advantage。California Management Review，31(2)，91-106。  new window
20.Edvinsson, Leif(1997)。Developing Intellectual Capital at Skandia。Long Range Planning，30(3)，366-373。  new window
會議論文
1.Williams, S. M.(2001)。Is a company's intellectual capital performance and intellectual capital disclosure practices related? Evidence from publicly listed companies from the FTSE 100。McMasters Intellectual Capital Conference，(會議日期: 2001/01/09)。Toronto。  new window
研究報告
1.Sveiby, K. E.(2002)。Methods for Measuring Intangible Assets。Helsinki, Finland：Hanken Business School。  new window
2.馬秀如、劉正田、俞洪昭、諶家蘭(1999)。無形資產之評價與揭露。  延伸查詢new window
3.Luthy, D. H.(1998)。Intellectual Capital and Its Measurement。  new window
學位論文
1.曲永智(2004)。智慧資本與創新策略對企業經營績效影響之研究--以台灣地區生物技術產業為例(碩士論文)。中國文化大學。  延伸查詢new window
2.陳昌禮(2004)。生物科技產業價值創造之效率研究(碩士論文)。中國文化大學。  延伸查詢new window
3.顏裕芳(2001)。無形資產衡量對台灣股票評價攸關性之研究--股市週期與產業別之影響(碩士論文)。淡江大學。  延伸查詢new window
圖書
1.湯谷清(2004)。生技產業技術鑑價模式分析。生物技術開發中心。  延伸查詢new window
2.Stewart, Thomas A.、宋偉航(1997)。智慧資本--資訊時代的企業利基。臺北：智庫出版公司。  延伸查詢new window
3.中華無形資產鑑價股份有限公司(2004)。無形資產鑑價發展趨勢。  延伸查詢new window
4.(2006)。生物科技產業年鑑。生物技術開發中心。  延伸查詢new window
5.李欣穎(2008)。第二季我國生技產業回顧與展望。生物技術開發中心。  延伸查詢new window
6.廖美智(2007)。全球生技產業發展趨勢。生物技術開發中心。  延伸查詢new window
7.Kaplan, Robert S.、Norton, David P.、ARC遠擎管理顧問公司策略績效事業部(2003)。策略核心組織：以平衡計分卡有效執行企業策略。臺北：臉譜。  延伸查詢new window
8.Plucknett, Theodore F. T.(1936)。A CONCISE HISTORY OF THE COMMON LAW。  new window
9.Parr, Russell L.(1991)。Investing in Intangible Assets: Finding and Profiting From Hidden Corporate Value。New York：John Wiley and Sons, Inc.。  new window
10.Smith, Gordon V.、Parr, Russell L.(2000)。Valuation of Intellectual Property and Intangible Assets。New York：John Wiley & Sons, Inc。  new window
11.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
12.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
13.Itami, H.、Roehl, T. W.(1987)。Mobilizing Invisible Assets。Cambridge, MA：Harvard University Press。  new window
14.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
15.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
16.吳啟銘(2001)。企業評價--個案實證分析。台北：智勝文化。new window  延伸查詢new window
其他
1.Bruce McConomy，Bixia Xu(200806)。Value Creation in the biotechnology，http://www.managementmag.com/index.cfrn/ci_id/2711/。  new window
 
 
 
 
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