政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/63932

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/63932

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题名:	The effect of disclosure of intellectual capital and accounting performance on market valuation: Evidence from Taiwan`s semiconductor industry
作者:	王文英;張清福 Wang, Wen-Ying;Chang, Chingfu
贡献者:	會計系
关键词:	market valuation;accounting performance;mandatory disclosure;intellectual capital performance;voluntary disclosure;partial least squares;Taiwan;semiconductor industry
日期:	2008
上传时间:	2014-02-18 14:21:00 (UTC+8)
摘要:	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.
關聯:	International Journal of Learning and Intellectual Capital, 5(3/4), 264-278
数据类型:	article
DOI 連結:	http://dx.doi.org/10.1504/IJLIC.2008.021011
DOI:	10.1504/IJLIC.2008.021011
显示于类别:	[會計學系] 期刊論文

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档案	描述	大小	格式	浏览次数
264-278.pdf		443Kb	Adobe PDF2	840	检视/开启

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