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題名：Key Factors for Intangible Asset Value Creation: The Empirical Study of Computer and Peripheral Firms
書刊名：交大管理學報
作者：朱博湧 引用關係／林裕淩 引用關係／劉俊宏
作者(外文)：Chu, Po-young／Lin, Yu-ling／Liu, Jun-hong
出版日期：2010
卷期：30:2
頁次：頁1-24
主題關鍵詞：電腦與週邊產業；無形資產；價值創造；智慧資本；科技百大企業；Computer and peripheral industry；Intangible asset value creation；Intellectual capital；Info Tech 100
原始連結：連回原系統網址new window
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世界及台灣科技百大企業其特質為何？何者之無形資產價值較高？而無形資產價值高低和入選科技百大企業是否有關聯？本研究以科技百大企業中的電腦與週邊產業為研究對象，採用Sveiby提出的評價方法，市價／帳面價值(MVIBV)、Tobin's Q、智慧資本附加價值你數(VAIC(上标 TM))三種方法，計算圍內外電腦與週邊企業的無形資產價值，並進一步探討影響企業無形資產價創造之組成因素，瞭解其無形資產價值差異的原因。實證結果：國外電腦與週邊企業無形資產創造的價值明顯優於台灣企業，其中獲利能力為國內外企業影響無形資產價值創造的共同因素，但因為對長期投資的看法不同、研發投入認列等問題，導致無形資產價值創造影響因素有所差異，而影響台灣企業能否追上國外企業的關鍵因素則為研發。
Business Week and Business Next ranked the wor1d Info Tech 100 and Taiwan Info Tech 100 firms by financial data. What the traits of the Info Tech 100 firms? Did they create more intangible asset value? We chose the Computer & Peripheral industry from the Info Tech 100 for the objects of study and used three methods, MVIBV, Tobin's Q, VAIC(superscript TM), to evaluate their intangible asset values. Then compare the difference between foreign and domestic firms. The work is to find out the key factors for intangible asset value creation and analyze why the difference existed. The value of foreign firms is significant different from that of the domestic firms and foreign firms' value is higher than domestic firms'. Although financial performance is the same factor of foreign and domestic firms for creating intangible asset values, it the attitude about long term investment and inputs for innovation made the disparities of intangible asset values between foreign and domestic firms. R&D is the key point to short the distance between foreign and domestic firms.
期刊論文
1.Roos, Johan、von Krogh, G.(1996)。The Epistemological Challenge: Managing Knowledge and Intellectual Capital。European Management Journal，14(4)，333-337。  new window
2.Roos, Johan(1998)。Exploring the Concept of Intellectual Capital (IC)。Long Range Planning，31(1)，150-153。  new window
3.Pulic, A.(2000)。VAICTM--An Accounting Tool for IC Management。International Journal of Technology Management，20(5-8)，702-714。  new window
4.Sveiby, K. E.(2001)。A knowledge-based theory of the firm to guide in strategy formulation。Journal of Intellectual Capital，2(4)，344-358。  new window
5.Chung, Kee H.、Pruitt, Stephen W.(1994)。A Simple Approximation of Tobin's Q。Financial Management，23(3)，70-74。  new window
6.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
7.Roos, Göran、Roos, Johan(1997)。Measuring your Company's Intellectual Performance。Long Range Planning，30(3)，413-426。  new window
8.Firer, Steven、Williams, S. Mitchell(2003)。Intellectual Capital and Traditional Measures of Corporate Performance。Journal of Intellectual Capital，4(3)，348-360。  new window
9.Barney, Jay B.(1991)。Firm Resources and Sustained Competitive Advantage。Journal of Management，17(1)，99-120。  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
圖書
1.Smith, Gordon V.、Parr, Russell L.(2000)。Valuation of Intellectual Property and Intangible Assets。New York：John Wiley & Sons, Inc。  new window
2.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
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.。  new window
4.Smith, G. V., and Parr, R. L.(2002)。Valuations of Intellectual Property and Intangible Assets, 2002 Cumulative Supplement。Hoboken, NY。  new window
5.(2007)。The Future of Tech-The InfoTech 100。Business Week。  new window
 
 
 
 
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