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| Title: | 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 |
| Authors: | 林郁昕
Lin, Yu-Hsin |
| Contributors: | 林宛瑩
Lin, Wan-Ying
林郁昕
Lin, Yu-Hsin |
| Keywords: | 價值攸關性
資訊內涵
產業性質
Value-relevance
Intangible intensive industry |
| Date: | 2001 |
| Issue Date: | 2016-03-31 14:19:10 (UTC+8) |
| Abstract: | 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. |
| Reference: | 中文部分
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英文部分
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| Description: | 碩士
國立政治大學
會計學系 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#A2002002163 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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