政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/47831
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 92684/123024 (75%)
Visitors : 26933859      Online Users : 354
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/47831


    Title: The effect of disclosure of intellectual capital and accounting performance on market valuation: Evidence from Taiwan's semic on ductor industry
    Authors: 張清福
    Date: 2007
    Issue Date: 2010-10-30 14:17:11 (UTC+8)
    Abstract: This study utilises the partial least squares method to establish a causal model depicting the relationship between the disclosure of intellectual capital, accounting performance and market valuation with evidence from Taiwan's semiconductor industry. Our results show that accounting performance, mandatory disclosure of intellectual capital performance and voluntary disclosure of intellectual capital have direct effects on market valuation. These factors also indirectly affect market valuation through the cause-effect interrelationship with one another. Among the indirect relations, the mandatory disclosure of intellectual capital performance is the most fundamental factor which positively affects accounting performance and voluntary disclosure of intellectual capital and then further affects market valuation. The result provides implications for practice for the financial reporting and management of intellectual capital. In essence, the voluntary disclosure of major intellectual capital and the proper management of leading intellectual capital is valuable to market valuation in Taiwan's semiconductor industry.
    Relation: International Journal of Learning and Intellectual Capital,5(3/4),264-278
    Data Type: article
    Appears in Collections:[Department of Accounting ] Periodical Articles

    Files in This Item:

    File Description SizeFormat
    264-278.pdf443KbAdobe PDF393View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback