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題名：以企業生命週期觀點探討智慧資本的價值攸關性
書刊名：評價學報
作者：李馨蘋 引用關係／林苡雯／程心瑤 引用關係
作者(外文)：Lee, Shin-ping／Lin, Yi-wen／Cheng, Hsin-yao
出版日期：2017
卷期：11
頁次：頁21-48
主題關鍵詞：智慧資本；企業生命週期；Ohlson模型；Intellectual capital；Corporate life cycle；Ohlson model
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:139
  • 點閱點閱:12
本研究主要探討企業在不同生命週期階段，智慧資本各構面與公司價值的關聯性。本研究以2009年至2012年間台灣上市櫃公司資料進行實證研究。研究方法主要採用主成份分析法與多元迴歸分析。實證結果顯示，智慧資本構面之人力資本及流程資本與公司價值的關聯性在成長期最高。顧客資本方面，顧客資本與公司價值的關聯性在衰退期最高，其次為成熟期，並於成長期的關聯性最低。創新資本與公司價值的關係在企業生命週期各階段則無顯著關聯性。
This study examines the relationship between intellectual capital and firm value during different corporate life cycle stages. Using the sample of Taiwan's public listed firms from 2009 to 2012, this study analyzes the data by principal component analysis and multiple regression analysis. The empirical results show that: (1) Compared to other stages, human capital and process capital are the most highly correlated to firm value during the growth period. (2) Customer capital is the most highly correlated to firm value in the decline period, followed by the maturity period. And, the correlation between customer capital and firm value is the lowest during the growth period. (3)There is no significant relationship between innovation capital and firm value during any of the three corporate life cycle stages.
期刊論文
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15.顏怡音、韓千山(20120600)。企業信用風險指標對智慧資本影響企業價值之干擾效果。東吳經濟商學學報，77，53-90。new window  延伸查詢new window
16.Ling, Y. H.、Jaw, B. S.(2006)。The Influence of International Human Capital on Global Initiatives and Financial Performance。The International Journal of Human Resource Management，17(3)，379-398。  new window
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21.Hwang, Y. S.、Park, S. H.(2007)。The Organizational Life Cycle as a Determinant of Strategic Alliance Tactics: Research Propositions。International Journal of Management，24(3)，427-435。  new window
22.邱垂昌、洪福讚(20081100)。在不同企業生命週期下智慧資本與企業價值關聯性之研究。當代會計，9(2)，201-236。new window  延伸查詢new window
23.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
24.Veltri, S. A.、Silvestri, A. A.(2011)。Direct and Indirect Effects of Human Capital on Firm Value: Evidence from Italian Companies。Journal of Human Resource Costing and Accounting，15(3)，232-254。  new window
25.李超雄、黃劭彥、吳東憲、王昶欽(20111200)。公司財務績效驅動因子之研究--智慧資本觀點。品質學報，18(6)，561-579。new window  延伸查詢new window
26.洪嘉聲、黃瑞靜(20080100)。智慧資本對公司股價之影響--以臺灣高科技產業為例。朝陽商管評論，7(1)，89-117。new window  延伸查詢new window
27.楊朝旭、黃潔(20040300)。企業生命週期、資產組合與企業未來績效關連性之研究。商管科技季刊，5(1)，49-71。new window  延伸查詢new window
28.戴錦周、何玉蘭(20120600)。智慧資本對企業財務績效影響之探討--以臺灣上市（櫃）半導體產業為例。國立臺中技術學院學報，15，55-72。new window  延伸查詢new window
29.Ahmed, R.(2003)。Intellectual Capital and Firm Performance of US Multinational Firms。Journal of Intellectual Capital，4(2)，215-226。  new window
30.Basuki, B.、Sianipar, M.(2012)。Intellectual Capital and Its Impact on Financial Profitability and Investors' Capital Gain on Shares。Journal of economics, Business, and Accountancy Ventura，15(1)，101-116。  new window
31.Daud, S.、Yusoff, W.(2010)。Knowledge Management and Firm Performance in SMEs: the Role of Social Capital as a Mediating Variable。Asian Academy of Management Journal，15(2)，135-155。  new window
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34.Fallahi, S.、Abbaszadeh, M. R.、Nowghabi, M. H. Vadiei、Nooghabi, M. J.(2013)。An Investigation of Intellectual Capital Changes during Company's Life Cycle: Evidence from Tehran Stock Exchange。Interdisciplinary Journal of Contemporary Research in Business，5(3)，15-24。  new window
35.Eloi Fernández, Y. F.、Mertins, K.、Sequeira, C. A.、Will, M.(2012)。Intellectual Capital Statements in Brazilian SME: Lessons Learned from the First Pilot-Implementations。European Conference on Knowledge Management，13，312-320。  new window
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39.Karami, G.、Omrani, H.(2010)。The Impact of Firm Life Cycle on the Company's Performance and Risk Measures。Research in Financial Accounting，2(5)，49-64。  new window
40.Jaafar, H.、Halim, H. A.(2013)。Firm Life Cycle and the Value Relevance of Intangible Assets: The Impact of FRS 138 Adoption。International Journal of Trade, Economics and Finance，4(5)，252-258。  new window
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46.吳博欽、鄭哲惠(20060700)。企業生命週期、產業別與股權評價：Real Option與Ohlson Model之比較。會計評論，43，95-121。new window  延伸查詢new window
47.Roos, Göran、Roos, Johan(1997)。Measuring your Company's Intellectual Performance。Long Range Planning，30(3)，413-426。  new window
48.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(2001)。The relevance of the value relevance literature for financial accounting standard setting: another view。Journal of Accounting and Economics，31(1-3)，77-104。  new window
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會議論文
1.吳安妮(2003)。智慧資本的類別與評價機制之探討。2003年智慧資本的創造與管理研討會，行政院研究發展考核委員會 。臺北。  延伸查詢new window
2.Bowerman, S.、de Villiers, D.(2012)。Corporate Responsibility Reporting in the UK and Japan。The Sustainability Accounting Research Symposium。Hamilton。  new window
學位論文
1.陳彥彰(2012)。組織學習能力、智慧資本對公司績效影響之研究--以台灣資訊電子業為例(博士論文)。大葉大學。new window  延伸查詢new window
2.原芷蘭(2010)。以企業生命週期觀點探討公司治理與公司價值之關聯性(碩士論文)。銘傳大學。  延伸查詢new window
3.王嘉祺(2013)。金融海嘯與智慧資本對經營績效影響之研究(碩士論文)。靜宜大學。  延伸查詢new window
4.凃怡君(2010)。不同企業生命週期下智慧資本對生技化學產業企業價值影響之研究(碩士論文)。臺中技術學院。  延伸查詢new window
5.紀信義(2002)。專利權價值攸關性之研究：以企業生命週期論析(碩士論文)。國立彰化師範大學。  延伸查詢new window
6.張琬渝(2012)。創新資本與社會資本對組織財務績效之影響--以人力資本為調節變項(碩士論文)。國立中央大學。  延伸查詢new window
7.陳重光(2007)。無形資產價值攸關性與企業生命週期之研究(碩士論文)。國立政治大學。  延伸查詢new window
8.賴呈今(2005)。智慧資本與企業績效關聯性之研究--生命週期與供應鏈及其交乘效果之影響(碩士論文)。淡江大學。  延伸查詢new window
9.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.Adizes, I.(1988)。Corporate Life Cycle: How and Why Corporations Grow and Die and What Do about It。Englewood Cliffs, NJ：Prentice Hall。  new window
2.Edvinsson, L.、Malone, M. S.(1997)。Intellectual Capital: Realizing your Company's True Value by Finding its Hidden Roots。New York：Harper Business。  new window
3.Stewart, T. A.(1997)。Intellectual Capital: The New Wealth of Organizations。New York, NY：Bantam Doubleday Dell Publishing Group, Inc.。  new window
4.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston：Harvard Business School Press。  new window
 
 
 
 
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