| Reference: | 一、中文參考文獻
李淑華，2003，產業價值鏈知識密度與企業績效，國立台灣大學會計學系未出版博士論文。
吳秀娟，企業市場價值與淨值差異影響因素之研究－以我國資訊電子業為例，國立政治大學會計系未出版碩士論文。
林郁昕，2000，財務資訊與無形資產密集價值攸關性之探討，國立政治大學會計系未出版碩士論文。
林怡芳，2002，市場價值與帳面價值之差異探討-以IC設計產業為例，國立臺灣大學 會計學研究所碩士論文。
林勝結，2002，無形資產與企業價值關係之研究，國立中正大學企業管理研究所未出版 碩士論文。
梁証揚，2000，人力支出與價值攸關性之研究，中原大學會計系未出版碩士論文。
陳信宏和劉孟俊，2001，知識經濟與台灣的經濟結構及政策變革，經社法制論叢第30 期
陳夢茹，2002，由經濟附加價值(EVA)檢視產業間價值動因之差異性，國立政治大學 會計研究所未出版碩士論文。
張靜琪，2000，員工薪資福利對組織績效之影響 ，國立中山大學人力資源管理研究未出版碩士論文。
黃宛華，1999，資訊軟體業智慧資本之研究，國立政治大學科技管理研究所未出版碩士論文。
黃潔，2001，商標權之價值攸關性研究，國立中正大學會計學研究所未出版碩士論文。
劉正田，2001，研發支出資本化之會計基礎股票評價，會計評論，第33期(7月):1-26。
劉正田，2002，無形資產、成長機會與股票報酬關係之研究，會計評論，第35期(7月):1-29。
蔡宗仁，1994，廣告支出會計理論與問題之研究，國立政治大學會計學研究所未出版碩士論文。
廖芝嫻，2002，智慧資本與經營績效關聯之實證研究：以我國資訊電子業技術人力資本為例，國立政治大學會計學研究所未出版碩士論文。
謝月香，2000，無形資產，國立成功大學會計學研究所未出版碩士論文。
二、英文參考文獻
Amir, E., and B. Lev 1996. Value-relevance of nonfinancial information: the
wireless communications industry. Journal of Accounting and Economic 22: 3-30
Ball, R., and P. Brown 1968 . An empirical evaluation of account numbers.
Journal of Accounting Research 6(2): 159-178
Bassi, L., and D. Mcmurrer 1998. Training investment can mean financial performance. Training and Development 52(May): 40-42
Bernard, V. 1994. Accounting-based valuation methods, determinants of markets-to-book ratios, and implications for financial statement analysis. Working paper. University of Michigan.
Boer, F. P. 2002. Financial management of R&D 2002.Reserch.Technology Management (45): 23-35
Bosworth, D., and M. Rogers 2001. Market value, R&D and intellectual property: an empirical analysis of large Australian firms. Economic Record 77(December): 323-337
Buren, M. E. 1999. A yardstick for knowledge management. Training and Development 5(May): 71-78
Chan, S., J. Martin, and J. Kensinger 1990. Corporate research and development expenditures and share value. Journal of Financial Economics 26: 255-276
Collins, D., C. Maydew, and I. Weiss 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24: 39-67.
Easton, P., and T. Harris 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research 29: 19-36.
Francis, J., and K. Schipper 1999. Have financial statements lost their relevance？ Journal of Accounting Research 37 (Supplement): 319-352.
Galbreath, J. 2002. Success in the relationship age：building quality relationship assets for market value creation. The TQM Magazine 14(1): 8-24.
Griliches, Z. 1981. Market value, R&D, and patents. Economic Letters 7(2): 183-187
Gu, F., and B. Lev 2001 Intangible Assets, measurement, drivers, usefulness Working paper Boston University and New York University.
Hand, J. 1998. Does CEO human capital make a difference? Working paper. University of Carolina.
Hirschey, M., and J. J. Weygandt 1985. Amortization policy for advertising and research and development expenditures. Journal of Accounting Research 23( 1): 326-335.
Huselid, M. 1999. Human resources, knowledge management and firm’s performance. Working paper. Rutgers University
Itter, C. D., and D. F. Larcker 1998. Are nonfinancial measures leading indicators of financial performance? an analysis of customer satisfaction. Journal of Accounting Research 36: 1-35
Keating, E. K., T. Z. Lys, and R.P. Magee 2003. Internet downturn: finding valuation factors in spring 2000. Journal of Accounting and Economics 34(January): 189-236
Kimberly, J. R., and M. J. Evanisko 1981.Organizational innovation: the influence of individual , organizational , and contextual factor on hospital adoption of technological and administrative innovations. Academy of Management Journal 24(4): 689-713.
Kothari, S. and J. Zimmerman 1995. Price and return models. Journal of Accounting and Economics 20(September): 155-192
Leandro, L., and G. Manuel 2000. Accounting for intangibles: a literature review. Journal of Accounting Literature 19: 102-103
Leibowitz 1999. Market-to-book ratios and positive and negative returns on equity. The Journal of Financial Statement Analysis 4(Winter): 21-29
Leonard-Barton, D. 1992. Core capabilities and core rigidities: a paradox in managing new product development. Strategic Management Journal 13(Summer): 111-125
Lev, B. 2001. Intangibles management, measurement, and reporting. Brookings Institution Press Washington, D. C.
Lev, B., and P. Zarowin 1999. The boundaries of financial reporting and how to extend them. Journal of Accounting Research 37(2): 353-389.
Lev, B., and T. Sougiannis 1996. The capitalization, amortization, and value- relevance of R&D. Journal of Accounting and Economics 21: 107-138.
Lipe, M. G., and S. E. Salterio 2000. The balanced scorecard: judgmental effects of common and unique performance measures. The Accounting Review75 (July): 283-298
Martin, S. 1979. Advertising, concentration, and profitability: the simultaneity problem. Bell Journal of Economics 10: 639-647.
Mintz, S.L..2000.The second annual knowledge capital scoreboard: a knowing Glance .CFO magazine Feb 01, 2000.
Morin, R. A., and S. L. Jarrel 2001. Driving shareholder value, New York: McGraw-Hill.
Ohlson, J. 1995. Earning, book values, and dividends in equity valuation. Contemporary Accounting Research 11(Spring): 661-687
Osterland, A. 2001. Grey Matters: The third annual knowledge capital scoreboard. CFO magazine April 01.
Penman, S. H. 2001. Financial statement analysis and security valuation. McGraw-Hill.
Rappaport, A. 1986. Creating shareholder value：the new standard for business performance. Free Press. New York
Rogers, E. M., and F. Shoemaker 1971. Communication of innovations: a cross cultural approach. Free Press.
Roos, J. 1998. Exploring the concept of intellectual capital (IC). Long Range Planning February: 150-153
Stewart, T. A.1991. Brain power :how intellectual capital is becoming america’s most valuable assets. Fortune June 3: 44-60.
Trueman, B., F. Wang, and X. J. Zhang. 2000. The eyeballs have it: searching for the value in Internet stockcs. Journal of Accounting Research 38:137-162
Theil, M. 1971. Principles of Econometrics. Wiley, New York, NY.
Woolridge, J. R. 1988. Competitive decline and corporate restructuring: Is a myopic stock market to blame? Journal of Applied Corporate Finance 1: 26-36 |
