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| Title: | 自願性揭露智慧財產管理計畫之決定因素 ─以電子業為例
Factors Associated with the Voluntary Disclosures of IP Management Plans: Evidences from Electronics Firms |
| Authors: | 蕭為中
Hsiao, Wei-Chung |
| Contributors: | 戚務君
Chi, Wu-Chun
蕭為中
Hsiao, Wei-Chung |
| Keywords: | 自願性揭露
公司治理
智慧財產權
智慧財產管理計畫
Voluntary disclosure
Corporate governance
Intellectual property rights
Intellectual property management plans |
| Date: | 2021 |
| Issue Date: | 2021-07-01 17:00:29 (UTC+8) |
| Abstract: | 我國於 2020 年正式將智財管理加入到公司治理架構，並鼓勵企業能夠制訂並揭露與營運目標連結之智慧財產管理計畫，藉此成為利害關係人評估企業創新管理能力的重要管道。本研究旨在觀察影響企業於公司網站自願性揭露智慧財產管理計畫之因素，並以 2020 年度台灣上市電子業公司作為研究對象進行分析。
實證結果顯示，公司財務績效與企業自願性揭露智慧財產管理計畫之意願呈現顯著正相關。此外，在公司治理因素方面，當董事會規模愈小、獨立董事比例愈低、董事持股比例愈低以及於過往公司治理評鑑中表現較好時，企業自願性揭露智慧財產管理計畫的可能性愈高。
The competent authority in Taiwan formally added intellectual property management to the corporate governance structure in 2020, and encourages companies to formulate and disclose intellectual property management plans that are linked to operational goals, thereby becoming important resources for stakeholders to evaluate their innovative management capabilities. Using a sample of Taiwanese listed electronics firms in 2020, this article observes what incentivizes the companies voluntarily disclose intellectual property management plans. The empirical results show a positive association between intellectual property management plan disclosure and profitability. In terms of corporate governance structure, the company is more likely to voluntarily disclose intellectual property management plan when the size of board is smaller, the proportion of independent directors is lower, the proportion of directors` shareholding is lower, and the company performs better in corporate governance evaluation. |
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| Description: | 碩士
國立政治大學
會計學系
108353023 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353023 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100483 |
| Appears in Collections: | [會計學系] 學位論文
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