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| Title: | 自願性揭露智財管理計畫與決定因素之關聯性研究 - 以金融產業為例
Study on The Correlation between Voluntary IP Management Report Disclosure and The Determinants - Evidence from Financial Industry |
| Authors: | 陳家瑋
Chen, Jia-Wei |
| Contributors: | 戚務君
Chi, Wu-Chun
陳家瑋
Chen, Jia-Wei |
| Keywords: | 自願性揭露
公司治理
智慧財產管理
金融業
Voluntary disclosure
Corporate governance
Intellectual property management
Financial industry |
| Date: | 2021 |
| Issue Date: | 2021-07-01 16:47:07 (UTC+8) |
| Abstract: | 隨著揭露智財管理計畫納入109年度公司治理評鑑制度，顯示我國對智財權管理之注重，以及智財管理於公司治理之重要性。其中，金融產業因為金融科技盛行，但智財佈局策略仍屬弱勢，使得全世界智慧財產相關訴訟案件與日俱增，對金融產業更加不利。本研究以109年之國內上市(櫃)金融保險業為研究對象，探討自願於官方網站揭露智財管理資訊與其公司治理、公司個別特性及經營績效等因素之關聯性。
實證結果顯示：在上市(櫃)的金融保險業中，董事酬勞佔淨利比較高、企業規模較大、法人持股比例較高及每股盈餘較高者，較有意願主動於官網揭露智財管理計畫暨其執行情形。本研究進一步以ROC曲線測試模型進行鑑別預測，並發現透過模型預測後，需揭露卻未揭露者的數量較多，此等結果原因可能有二：一為該等金融機構選擇於年報中再行揭露智財管理計畫，二為我國部分上市(櫃)金融保險業目前對於智財管理計畫之揭露意願程度尚低，仍有待大幅提升之處。
With the disclosure of IP management add into the corporate governance appraisal in 2020, it shows government emphasis on IP management and the importance of IP management in corporate governance. Among them, the financial industry is still relatively weak due to the prevalence of financial technology , and the IP related lawsuits around the world are increasing day by day, which is even more detrimental to the financial industry. This research takes the domestic listed financial and insurance industry in 2020 as the research object, and explores the relationship between voluntary disclosure of IP management information on the official website and its corporate governance, individual characteristics of the company, and operating performance.
The empirical results show that in the listed financial industry, directors` remuneration accounts for a relatively high proportion of net profit, a larger company size, a higher institutional investor`s holding rate and a higher earnings per share are more willing to proactively disclose IP management and its implementation status on the official website. This study further used the ROC curve to test the degree of identification of the model, and found that the number of financial institution who should disclose but not after the model tested is even more. There may be two reasons for these results. The first is that these financial institutions choose to disclose IP management in their annual reports. The second is that part of the listed financial companies not willing to disclose the IP management report now, and still has the room to improve. |
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| Description: | 碩士
國立政治大學
會計學系
108353014 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353014 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100479 |
| Appears in Collections: | [會計學系] 學位論文
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