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    题名: 財務資訊與無形資產密集企業價值攸關性之探討
    On the value-relevance of financial information in intangible-intensive industries
    作者: 林郁昕
    Lin, Yu-Hsin
    贡献者: 林宛瑩
    Lin, Wan-Ying
    林郁昕
    Lin, Yu-Hsin
    关键词: 價值攸關性
    資訊內涵
    產業性質
    Value-relevance
    Intangible intensive industry
    日期: 2001
    上传时间: 2016-03-31 14:19:10 (UTC+8)
    摘要: 本研究探討在智慧資本觀念倍受重視之際，傳統財務資訊與企業之價值攸關性是否因此受到影響，並進一步探究不同因素是否會影響財務資訊的價值攸關性。
    This thesis investigates whether traditional financial information, such are earnings, book value of equity, and cash flow information, has lost its value relevance while the concept of intellectual capital rises. Furthermore, the thesis examines what factors explain the value relevance of financial information.
    參考文獻: 中文部分
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    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。
    劉正田，1997，研究發展支出之效益及其資本化會計資訊對股票評價攸關性之研究，國立政治大學會計研究所未出版博士論文。
    劉正田，2000，企業無形資產價值評估問題之探討，會計研究月刊第170期（1月）：21-28。
    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。
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    陳靜怡編，2000，台灣商業名錄 Taiwan`s leading corporations，台北市：美商鄧白氏。
    英文部分
    Aboody, D., and B. Lev. 1998. The value relevance of intangibles: the case of software capitalization. Journal of Accounting Research 36 (Supplement): 161-191.
    Amir, E., and B. Lev. 1996. Value-relevance of non-financial information: The wireless communication industry. Journal of Accounting and Economics 22: 3-30.
    Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers, Journal of Accounting Research 6: 159-178.
    Barth, M. E., and R. Dasznik. 1999. Share repurchase and intangible assets. Journal of Accounting and Economics 28: 211-241.
    Bradley, K. 1997. Intellectual capital and the new wealth of nations. Business Strategy Review 8 (1): 53-62.
    Christie, A. A. 1987. On cross-sectional analysis in accounting research. Journal of Accounting and Economics 9: 231-258.
    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.
    Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics 18: 3-42.
    Dechow, P., A. Hutton, and R. Sloan. 1999. An empirical assessment of the residual income valuation model. Journal of Accounting and Economics 26: 1-34.
    Drucker, P. F. 1993. Post-Capitalist Society. Oxford: Butterworth Heinmann.
    Easton, P. 1985. Accounting earnings and security valuation: empirical evidence of the fundamental links. Journal of Accounting Research 34 (Supplement): 54-77.
    Easton, P., and T. Harris. 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research 29: 19-36.
    Ely, K., and G. Waymire. 1999. Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE. Journal of Accounting Research 37 (2): 293-317.
    Fairfield, P., R. J. Sweeney, and T. L. Yohn. 1996. Accounting classification and the predictive content of earnings. Accounting Review 71: 337-356.
    Feltham, G. A., and J. Ohlson, 1995, Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (3): 689-731.
    Francis, J., and K. Schipper. 1999. Have financial statements lost their relevance？ Journal of Accounting Research 37 (Supplement): 319-352.
    Hendriksen, E. S. 1992. Accounting Theory. 5th ed. Homehood, IL: Irwin.
    Hirschey, M., and J. J. Weygandt. 1985. Amortization Policy for Advertising and Research and Development Expenditures. Journal of Accounting Research 23(1): 326-335.
    Kothari, S., and J. Zimmerman. 1995. Price and return models. Journal of Accounting and Economics 20: 155-192.
    Landsman, W. R., and J. Magliolo, 1988, Cross-sectional capital market research and model specification. The Accounting Review61: 662-691.
    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.
    Lundholm, R. J. 1995. A tutorial on the Ohlson and Feltham/Ohlson models: Answers to some frequently asked questions. Contemporary Accounting Review 11: 749-761.
    Ohlson, J. A. 1995. Earning, book values, and dividends in equity valuation. Contemporary Accounting Research 11 (2): 661-687.
    Osborne, A. 1998. Measuring intellectual capital: The real value of companies. Ohio CPA Journal 57 (4): 37-38.
    Quinn, J.B. 1992. Intelligent Enterprise: A Knowledge and Service Based Paradigm for Industry, New York: The Free Press.
    Ramesh, K., and R. Thiagarajan. 1995. Inter-temporal Decline in Earnings Response Coefficients. Working paper, Northwestern University.
    Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Reviews 71: 289-315.
    Theil, M. 1971. Principles of Econometrics. Wiley, New York, NY.
    White, G. T., A. Soudhi, and D. Fried. 1998. The analysis and use of Financial Statement. 2nd ed. New York: John Wiley & Sons, Inc.
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#A2002002163
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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