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題名：臺灣上市電子公司智慧資本評價方法之研究
書刊名：財金論文叢刊
作者：金鐵英 引用關係／張阜民 引用關係／王言 引用關係／金之中
作者(外文)：Jin, Tiein／Chang, Fu-min／Wang, Yale／Chin, Chih-chung
出版日期：2012
卷期：17
頁次：頁20-42
主題關鍵詞：智慧資本；Intellectual capital
原始連結：連回原系統網址new window
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智慧資本的定義至今不明。本文以管理學界對於智慧資本的觀點進行實證硏究，探討台灣上市電子產業智慧資本的評價方法。本文共計使用12種智慧資本的評價方法與17種衡量指標，以逐步迴歸分析爲統計工具，求出最佳的搭配組合。硏究結果顯示，智慧資本中的財務資本、人力資本、創新資金、流程資本及顧客資本五個構面，對於智慧資本的評價都具有顯著的影響力。硏究結果也發現，台灣不同的電子次產業必需適用完全不同的評價方法，亦即台灣各個電子次產業應該存在有其專屬的產業屬性。
The definition of Intellectual Capital is unclear by now. The purpose of this paper is to identify IC valuation methods and their components in Taiwanese electronic industry using stepwise regression analysis. A select sample consists of 177 listed companies from 12 electronic sub-industries between 2003 and 2006. Results provide evidence that 16 of 17 indicators from financial, human, innovation, process and customer capitals significantly influence the valuation of IC. In addition, the analysis indicates that the relationships between IC valuation method and independent variables in each sub-industry are varied.
期刊論文
1.Vafaei, A.、Taylor, D.、Ahmed, K.(2011)。The Value Relevance of Intellectual Capital Disclosures。Journal of Intellectual Capital，12(3)，407-429。  new window
2.Vlismas, O.、Venieris, G.(2011)。Towards an Ontology for The Intellectual Capital Domain。Journal of Intellectual Capital，12，75-110。  new window
3.Singh, S.、Kansal, M.(2011)。Voluntary Disclosures of Intellectual Capital: An Empirical Analysis。Journal of Intellectual Capital，12，301-318。  new window
4.Ståhle, P.、Ståhle, S.、Aho, S.(2011)。Value Added Intellectual Coefficient (VAIC): A Critical Analysis。Journal of Intellectual Capital，12(4)，531-551。  new window
5.Nold III, H.(2012)。Linking Knowledge Processes with Firm Performance: Organizational Culture。Journal of Intellectual Capital，13，16-38。  new window
6.Peng, T. J.(2011)。Resource Fit in Inter-Firm Partnership: Intellectual Capital Perspective。Journal of Intellectual Capital，12(1)，20-42。  new window
7.Pulic, A.(2004)。Intellectual Capital--Does It Create or Destroy Value?。Measuring Business Excellence，8(1)，62-68。  new window
8.Lagrost, C.、Martin D.、Dubois, C.、Quazzotti, S.(2010)。Intellectual Property Valuation: How to Approach The Selection of an Appropriate Valuation Method。Journal of Intellectual Capital，11，481-503。  new window
9.Mehralian, G.、Rajabzadeh, A.、Sadeh, M.、Rasekh, H.(2012)。Intellectual Capital and Corporate Performance in Iranian Pharmaceutical Industry。Journal of Intellectual Capital，13，138-158。  new window
10.Pal, K.、Soriya, S.(2012)。IC Performance of Indian Pharmaceutical and Textile Industry。Journal of Intellectual Capital，13，120-137。  new window
11.Komnenic, B.、Pokrajcic, D.(2012)。Intellectual Capital and Corporate Performance of MNCs in Serbia。Journal of Intellectual Capital，13，106-119。  new window
12.Grajkowska, A.(2011)。Valuing Intellectual Capital of Innovative Start-Ups。Journal of Intellectual Capital，12，179-201。  new window
13.Chiou, Chei Chang、Fu Tsan Hung(2008)。On The Association of Intellectual Capital and Firm Value: Considering Different Phases of Business Life Cycle。Journal of Contemporary Accounting，9(2)，201-236。  new window
14.Chu, S.、Chan, K. H.、Wu, W. Y.(2011)。Charting Intellectual Capital Performance of The Gateway to China。Journal of Intellectual Capital，12，249-276。  new window
15.Clarke, M.、Seng, D.、Whiting, R.(2011)。Intellectual Capital and Firm Performance in Australia。Journal of Intellectual Capital，12，505-530。  new window
16.Dumay, J.(2012)。Grand Theories As Barriers To Using IC Concepts。Journal of Intellectual Capital，13，4-15。  new window
17.Boujelben, S.、Fedhila, H.(2011)。The Effects of Intangible Investments on Future OCF。Journal of Intellectual Capital，12，480-494。  new window
18.Branswijck, D.、Everaert, P.(2012)。Intellectual Capital Disclosure Commitment: Myth or Reality?。Journal of Intellectual Capital，13，39-56。  new window
19.邱素蘭、邱天佑(20041100)。智慧資本管理之研究--以臺灣LCD產業為例。大漢學報，19，137-157。  延伸查詢new window
20.馬秀如、劉正田、俞洪昭、諶家蘭(20000700)。無形資產之評價與揭露。證交資料，459，1-15。  延伸查詢new window
21.Hussi, T.、Ahonen, G.(2002)。Managing Intangible Assets--A Question of Integration and Delicate Balance。Journal of Intellectual Capital，3(3)，277-286。  new window
22.Stewart, T. A.(1994)。Your company’s most valuable asset: Intellectual capital。Fortune，130(7)，68-74。  new window
23.Stewart, Thomas A.(19910603)。Brainpower: How Intellectual Capital is Becoming America's Most Valuable Asset。Fortune，123，44-60。  new window
24.Joia, Luiz Antonio(2000)。Measuring intangible corporate assets: Linking business strategy with intellectual capital。Journal of Intellectual Capital，1(1)，68-84。  new window
25.Saint‐Onge, Hubert(1996)。Tacit knowledge: the key to the strategic alignment of intellectual capital。Strategy & Leadership，24(2)，10-14。  new window
26.Edvinsson, Leif、Sullivan, Patrick H.(1996)。Developing a model for managing intellectual capital。European Management Journal，14(4)，356-364。  new window
27.Booth, Rupert(1998)。The measurement of intellectual capital。Management Accounting，76(10)，26-28。  new window
28.Kossovsky, Nir(2002)。Fair Value of Intellectual Property: An Options-based Valuation of Nearly 8,000 Intellectual Property Assets。Journal of Intellectual Capital，3(1)，62-70。  new window
29.Lynn, Bernadette E.(1998)。Intellectual Capital: Key to Value-Added Success in the Next Millennium。CMA: The Management Accounting Magazine，72(1)，10-15。  new window
30.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。  new window
31.吳安妮(20021100)。剖析智慧資本。會計研究月刊，204，57-66。  延伸查詢new window
32.Kaplan, Robert S.、Norton, David P.(1996)。Linking the Balanced Scorecard to Strategy。California Management Review，39(1)，53-79。  new window
33.Dzinkowski, R.(2000)。The value of intellectual capital。Journal of Business Strategy，21(4)，3-4。  new window
34.Chung, Kee H.、Pruitt, Stephen W.(1994)。A Simple Approximation of Tobin's Q。Financial Management，23(3)，70-74。  new window
35.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。new window  延伸查詢new window
36.Aboody, David、Lev, Baruch(1998)。The Value Relevance of Intangibles: The Case of Software Capitalization。Journal of Accounting Research，36(Supplement)，161-191。  new window
37.Kaplan, R. S.、Norton, D. P.(1992)。The Balanced Scorecard: Measures that Drive Performance。Harvard Business Review，70(1)，71-79。  new window
38.Knight, D. J.(1999)。Performance Measures for Increasing Intellectual Capital。Strategy and Leadership，27(2)，22-25。  new window
39.Tobin, J.(1969)。A General Equilibrium Approach to Monetary Theory。Journal of Money, Credit and Banking，1，15-29。  new window
40.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，18，562-575。  new window
41.Ulrich, Dave(1998)。Intellectual Capital = Competence x Commitment。MIT Sloan Management Review，39(2)，15-26。  new window
42.Norton, David P.、Kaplan, Robert S.(1996)。Using the Balanced Scorecard as a Strategic Management System。Harvard Business Review，74(1)，75-86。  new window
43.Roos, G.、Roos, J.(1997)。Measuring Your Company’s Intellectual Performance。Long Range Planning，30(3)，413-426。  new window
44.García‐Meca, E.(2005)。Bridging the Gap between Disclosure and Use of Intellectual Capital Information。Journal of Intellectual Capital，6(3)，427-440。  new window
研究報告
1.Society of Management Accountants of Canada (the SMAC)(1998)。The Management of Intellectual Capital: The Issues and The Practice。  new window
2.Gu, F.、Lev, B.。Intangible Assets, Measurement, Drivers, and Usefulness。Boston University。  new window
學位論文
1.高玉芬(2005)。以智慧資本觀點探討知識經濟時代的價值攸關性(碩士論文)。國立臺北大學。new window  延伸查詢new window
2.莊家豪(2006)。以智慧資本指標與財務指標探討企業價值--以台灣上市(櫃)IC設計公司為例(碩士論文)。東吳大學。  延伸查詢new window
3.陳聿修(2005)。資訊電子業智慧資本建置與企業價值關聯性之探討(碩士論文)。東吳大學。  延伸查詢new window
4.謝孟玹、謝效昭。台灣IC設計服務業之智慧資本與企業策略關係研究(碩士論文)。東吳大學。  延伸查詢new window
5.杜華和(2005)。智慧財產鑑價運用--實質選擇權方法(碩士論文)。國立中興大學。  延伸查詢new window
6.李怡靜(2005)。智慧資本與企業績效之關聯性探討(碩士論文)。國立中興大學。  延伸查詢new window
7.楊政峰、薛富井。智慧資本與股價關聯性之研究--以IC設計及軟體業為例(碩士論文)。東吳大學。  延伸查詢new window
8.傅坤泰、李天行。智慧資本於企業績效評估之應用---以IC設計產業為例(碩士論文)。輔仁大學。  延伸查詢new window
9.王正羽、楊國樑。智慧資本、研究發展與企業績效之關聯性研究--以我國光電產業為例(碩士論文)。立德管理學院。  延伸查詢new window
10.江志明(2003)。知識經濟對高科技產業之影響--以電子業為例(碩士論文)。中華大學。  延伸查詢new window
11.沙良芬(2008)。智慧資本切齊價値動因模式之研究(碩士論文)。逢甲大學。  延伸查詢new window
12.溫士賢(2001)。研發、廣告與人力支出和企業價值之關聯性探討--以台灣上市上櫃企業為例(碩士論文)。國立台灣大學。  延伸查詢new window
13.吳鑑芝、林江亮。智慧資本與公司價值之攸關性探討(碩士論文)。中原大學。  延伸查詢new window
14.劉仁義(2003)。組織資本、價值動因與現金流量報酬率關係之研究(碩士論文)。國立中正大學，嘉義。  延伸查詢new window
15.詹文男(2002)。資訊科技產業智慧資本衡量之研究--系統理論之觀點(博士論文)。國立中央大學。new window  延伸查詢new window
16.吳秀娟(2000)。企業市場價值與淨值差異影響因素之研究--以我國資訊電子業為例(碩士論文)。國立政治大學。  延伸查詢new window
17.蔡基德(2001)。資訊電子業市場價值與帳面淨值之差異探討(碩士論文)。國立臺灣大學。  延伸查詢new window
18.簡志豪(2001)。影響智慧資本因子之研究--以我國上市資訊電子股為例(碩士論文)。逢甲大學。  延伸查詢new window
19.陳美純(2001)。資訊科技投資與智慧資本對企業績效影響之研究(博士論文)。國立中央大學。new window  延伸查詢new window
20.陳湘錡(2004)。財務資本、智慧資本與企業價值之關聯性探討--以資訊電子產業為例(碩士論文)。國立臺灣科技大學。  延伸查詢new window
圖書
1.蘇瓜藤、李志宏、李怡宗、王儷玲(2006)。智慧資本評價及模式分析。台北：華泰。  延伸查詢new window
2.Sveiby, K.、莫非(1999)。無形資產智勝策略。台北：圓智。  延伸查詢new window
3.Read, C.、Ross, J.、Dunleavy, J.、Schulman, D. S.、Bramante, J.(2001)。eCFO: Sustaining Value in the New Corporation。沒有紀錄：Price Waterhouse Coopers。  new window
4.Sveiby, K. E.(1997)。The New Organization Wealth: Managing and Measuring Knowledge-based Asset。San Francisco, CA：Berrett-Koehler Publishers。  new window
5.Niven, P. R.(2002)。Balanced scorecard step-by-step: Maximizing performance and maintaining result。New York：John Wiley & Sons, Inc。  new window
6.Roos, J.、Roos, G.、Dragonetti, N. C.、Edvinsson, L.(1998)。Intellectual capital: Navigating in the New Business Landscape。New York：New York University Press。  new window
7.Brooking, A.(1996)。Intellectual capital: Core asset for the third millennium enterprise。International Thomson Business Press。  new window
8.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
9.Edvinsson, Leif、Malone, Michael S.、林大容(1999)。智慧資本：如何衡量資訊時代無形資產的價值。臺北市：麥田出版社。  延伸查詢new window
10.Stewart, Thomas A.(1999)。Intellectual Capital: The New Wealth of Organizations。New York, N.Y.：Bantam Doubleday Dell Publishing Group, Inc.。  new window
11.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
12.張孟元、劉江彬(2005)。無形資產評估鑑價之理論與實務。臺北：華泰書局。new window  延伸查詢new window
13.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
14.吳思華(20000000)。策略九說：策略思考的本質。臺北：臉譜。new window  延伸查詢new window
15.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston：Harvard Business School Press。  new window
其他
1.Stern Stewart。About EVA，http://www.sternstewart.com/evaabout/whatis.php。  new window
2.Galbraith(1969)。Intellectual Capital，www.sveiby.com/articles/intellectualcapital.html。  new window
3.Pulic, A.(1998)。Measuring the performance of intellectual potential in knowledge economy，http://www.measuring-ip.at/Opapers/Pulic/Vaictxt.vaictxt.html。  new window
 
 
 
 
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