Title page for 90421040


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Student Number 90421040
Author Chia-Yu Ko(柯家瑜)
Author's Email Address No Public.
Statistics This thesis had been viewed 2174 times. Download 2135 times.
Department Business Administration
Year 2002
Semester 2
Degree Master
Type of Document Master's Thesis
Language zh-TW.Big5 Chinese
Title The relationship between intellectual capital disclosure and performance.
Date of Defense 2003-06-18
Page Count 72
Keyword
  • annual report
  • disclosure index
  • intellectual capital
  • intellectual capital performance
  • regression
  • Abstract Up to now, there isn’t an agreement way to show the intellectual capital (IC) of a company. The information about IC becomes voluntary disclosure used to compensate the weakness of the traditional financial statements. The purpose of this study is (1) to investigate the current state of how each company disclose their IC information, and (2) to see if the evaluations of IC performance recognized by further studies do really reflect the value of IC, and (3) to verify if the extent of IC disclosure is influenced by IC performance. 
    This paper applied S. Mitchell Williams’s research, and analyzes the sample of firms making initial public offerings (IPOs) of common stock in Taiwan Stock Exchange between 1999 and 2001. The results are as follows:
    1.A difference was noted in IC disclosure index over two successive periods. From 1999 to 2000, only the change of structure capital is significant. From 2000 to 2001, the changes of human capital and customer capital are significant. Especially, Only the innovation capital isn’t significant during the research period. Besides, the change is always positive, which implies the companies do increase their disclosure items in IC information.
    2.A difference was noted in IC performance over two successive periods. But we cannot make sure their way of influences. And the standard deviation shows that the difference among firms is getting bigger and bigger.
    3.The IC performance has no impact on the extent of IC disclosure. During the research period, the IC performance is not significant related to IC disclosure and the coefficient isn’t consistent. The result is as S. Mitchell Williams’s findings. But when it comes to the organizational factors, all the impact was negative, which is not correspondence with the review of the foreign literature. It may be caused by the specifics of Taiwan stock market. Three variables (the industries type, leverage and the disclosure of prior years) are statistically significant.
    4.IC disclosure has impact on company’s financial performance. IC disclosure is getting more and more significant. In 2001, it is statistically significant. However, the effect was negative, it means that nowadays disclosure turns out to be unfavorable to financial performance.  
    Table of Content 研究摘要………………………………………………………………Ⅰ
    目錄……………………………………………………………………Ⅱ
    圖目錄…………………………………………………………………Ⅳ
    表目錄…………………………………………………………………Ⅳ
    第一章 緒論…………………………………………………………1
    第一節 研究背景與動機…………………………………………………1
    第二節 研究目的…………………………………………………………2
    第三節 研究流程…………………………………………………………3
    第四節 研究範圍與限制…………………………………………………4
    第二章 文獻探討……………………………………………………5
    第一節 智慧資本的內涵與分類…………………………………………5
    第二節 智慧資本的揭露…………………………………………………11
    第三節 智慧資本的整體衡量指標………………………………………21
    第三章 研究方法……………………………………………………28
    第一節 研究假設…………………………………………………………28
    第二節 研究設計…………………………………………………………31
    第三節 研究變數之定義…………………………………………………32
    第四節 資料分析方法……………………………………………………39
    第五節 樣本選擇、期間與資料來源……………………………………44
    第四章 變數資料蒐集結果與初步分析……………………………46
    第一節 智慧資本揭露……………………………………………………46
    第二節 智慧資本績效值…………………………………………………50
    第三節 組織因素…………………………………………………………53
    第五章 實證結果與分析……………………………………………54
    第一節 智慧資本前後期之差異檢定……………………………………54
    第二節 智慧資本績效值對智慧資本揭露之影響………………………57
    第三節 智慧資本揭露對企業績效之影響………………………………63
    第四節 小結………………………………………………………………65
    第六章 結論與建議…………………………………………………66
    第一節 研究結果…………………………………………………………66
    第二節 研究貢獻…………………………………………………………67
    第三節 後續研究建議……………………………………………………69
    參考文獻………………………………………………………………70
    附錄A 智慧資本揭露項目調查………………………………附錄~1
    附錄B 台灣五十指數…………………………………………附錄~4
    附錄C 迴歸模式之基本假設檢驗……………………………附錄~5
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    Advisor
  • Keng-Hsin Lo(羅庚辛)
  • Files
  • 90421040.pdf
  • approve immediately
    Date of Submission 2003-06-28

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