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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

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/63932

Title:	The effect of disclosure of intellectual capital and accounting performance on market valuation: Evidence from Taiwan`s semiconductor industry
Authors:	王文英;張清福 Wang, Wen-Ying;Chang, Chingfu
Contributors:	會計系
Keywords:	market valuation;accounting performance;mandatory disclosure;intellectual capital performance;voluntary disclosure;partial least squares;Taiwan;semiconductor industry
Date:	2008
Issue Date:	2014-02-18 14:21:00 (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
DOI 連結:	http://dx.doi.org/10.1504/IJLIC.2008.021011
DOI:	10.1504/IJLIC.2008.021011
Appears in Collections:	[會計學系] 期刊論文

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