메뉴 건너뛰기




Volumn 10, Issue 2, 2009, Pages 260-276

The incremental impact of intellectual capital on value creation

Author keywords

Intellectual capital; Share prices; Taiwan; Value analysis

Indexed keywords


EID: 68049091886     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930910952650     Document Type: Article
Times cited : (25)

References (30)
  • 1
    • 20144374706 scopus 로고    scopus 로고
    • The value relevance of intangible: The case of software capitalization
    • Aboody, D. and Lev, B. (1998), The value relevance of intangible: the case of software capitalization, Journal of Accounting Research, Vol. 36, pp. 161-91.
    • (1998) Journal of Accounting Research , vol.36 , pp. 161-91
    • Aboody, D.1    Lev, B.2
  • 2
    • 0030213196 scopus 로고    scopus 로고
    • Value-relevance of nonfinancial information: The wireless communications industry
    • Amir, E. and Lev, B. (1996), Value-relevance of nonfinancial information: the wireless communications industry, Journal of Accounting and Economics, Vol. 22, pp. 3-30.
    • (1996) Journal of Accounting and Economics , vol.22 , pp. 3-30
    • Amir, E.1    Lev, B.2
  • 3
    • 84984174894 scopus 로고
    • The Feltham-Ohlson framework: Implication for empiricists
    • Bernard, V. (1995), The Feltham-Ohlson framework: implication for empiricists, Contemporary Accounting Research, Vol. 11 No. 2, pp. 733-47.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 733-47
    • Bernard, V.1
  • 4
    • 84956935421 scopus 로고    scopus 로고
    • Intellectual capital: An exploratory study that develops measures and models
    • Bontis, N. (1998), Intellectual capital: an exploratory study that develops measures and models, Management Decision, Vol. 36 No. 2, pp. 63-76.
    • (1998) Management Decision , vol.36 , Issue.2 , pp. 63-76
    • Bontis, N.1
  • 5
    • 84986133099 scopus 로고    scopus 로고
    • Intellectual capital and business performance in Malaysian industries
    • Bontis, N., Keow, C.C.W. and Richardson, S. (2000), Intellectual capital and business performance in Malaysian industries, Journal of Intellectual Capital, Vol. 1 No. 1, pp. 85-100.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.1 , pp. 85-100
    • Bontis, N.1    Keow, C.C.W.2    Richardson, S.3
  • 6
    • 0035193857 scopus 로고    scopus 로고
    • Market value, R&D and intellectual property: An empirical analysis of large Australian firms
    • Bosworth, D. and Rogers, M. (2001), Market value, R&D and intellectual property: an empirical analysis of large Australian firms, Economic Record, Vol. 77, pp. 323-37.
    • (2001) Economic Record , vol.77 , pp. 323-37
    • Bosworth, D.1    Rogers, M.2
  • 7
    • 0000975241 scopus 로고
    • Advertising, R&D expenditures and the market value of the firm
    • Chauvin, K.W. and Hirschey, M. (1993), Advertising, R&D expenditures and the market value of the firm, Financial Management, Vol. 22 No. 4, pp. 128-40.
    • (1993) Financial Management , vol.22 , Issue.4 , pp. 128-40
    • Chauvin, K.W.1    Hirschey, M.2
  • 8
    • 19944375792 scopus 로고    scopus 로고
    • An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance
    • Chen, M.C., Cheng, S.J. and Hwang, Y. (2005), An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance, Journal of Intellectual Capital, Vol. 6 No. 2, pp. 159-76.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.2 , pp. 159-76
    • Chen, M.C.1    Cheng, S.J.2    Hwang, Y.3
  • 9
    • 34247343772 scopus 로고    scopus 로고
    • Intellectual capital disclosure price-sensitive Australian exchange announcements
    • Dumay, J.C. and Tull, J.A. (2007), Intellectual capital disclosure price-sensitive Australian exchange announcements, Journal of Intellectual Capital, Vol. 8 No. 2, pp. 236-55.
    • (2007) Journal of Intellectual Capital , vol.8 , Issue.2 , pp. 236-55
    • Dumay, J.C.1    Tull, J.A.2
  • 11
    • 0000500577 scopus 로고    scopus 로고
    • Developing intellectual capital at Skandia
    • Edvinsson, L. (1997), Developing intellectual capital at Skandia, Long Range Planning, Vol. 30 No. 3, pp. 366-73.
    • (1997) Long Range Planning , vol.30 , Issue.3 , pp. 366-73
    • Edvinsson, L.1
  • 12
    • 0003944213 scopus 로고    scopus 로고
    • Intellectual Capital: Realizing your Company's True Value by Finding Its Hidden Roots
    • Harper Collins, New York, NY
    • Edvinsson, L. and Malone, M. (1997), Intellectual Capital: Realizing your Company's True Value by Finding Its Hidden Roots, Harper Collins, New York, NY.
    • (1997)
    • Edvinsson, L.1    Malone, M.2
  • 13
    • 84986099166 scopus 로고    scopus 로고
    • The management, measurement and the reporting of intellectual capital
    • Guthrie, J. (2001), The management, measurement and the reporting of intellectual capital, Journal of Intellectual Capital, Vol. 2 No. 1, pp. 27-41.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.1 , pp. 27-41
    • Guthrie, J.1
  • 14
    • 84986170761 scopus 로고    scopus 로고
    • Intellectual capital: Australian annual reporting practices
    • Guthrie, J. and Petty, R. (2000a), Intellectual capital: Australian annual reporting practices Journal of Intellectual Capital, Vol. 1 No. 3, pp. 241-51.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.3 , pp. 241-51
    • Guthrie, J.1    Petty, R.2
  • 15
    • 56449094019 scopus 로고    scopus 로고
    • Towards the future: Knowledge management and the measurement of intangibles
    • March
    • Guthrie, J. and Petty, R. (2000b), Towards the future: knowledge management and the measurement of intangibles, Management Today, March, pp. 21-3.
    • (2000) Management Today , pp. 21-3
    • Guthrie, J.1    Petty, R.2
  • 16
    • 84986076313 scopus 로고    scopus 로고
    • Using content analysis as a research method to inquire into intellectual capital reporting
    • Guthrie, J., Petty, R., Yongvanich, K. and Ricceri, F. (2004), Using content analysis as a research method to inquire into intellectual capital reporting, Journal of Intellectual Capital, Vol. 5 No. 2, pp. 282-93.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-93
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 18
    • 68049108883 scopus 로고    scopus 로고
    • An empirical investigation of the tradition and the clean surplus valuation models
    • Karathanassis, G.A. and Spilioti, S.N. (2003), An empirical investigation of the tradition and the clean surplus valuation models, Managerial Finance, Vol. 29 No. 9, pp. 55-66.
    • (2003) Managerial Finance , vol.29 , Issue.9 , pp. 55-66
    • Karathanassis, G.A.1    Spilioti, S.N.2
  • 19
    • 35648946811 scopus 로고    scopus 로고
    • The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting
    • Kristandl, G. and Bontis, N. (2007), The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting, Journal of Intellectual Capital, Vol. 8 No. 4, pp. 577-94.
    • (2007) Journal of Intellectual Capital , vol.8 , Issue.4 , pp. 577-94
    • Kristandl, G.1    Bontis, N.2
  • 20
    • 15944424621 scopus 로고    scopus 로고
    • Managing and reporting intangible assets in research technology organizations
    • Leitner, K.H. (2005), Managing and reporting intangible assets in research technology organizations, R&D Management, Vol. 35 No. 2, pp. 125-36.
    • (2005) R&D Management , vol.35 , Issue.2 , pp. 125-36
    • Leitner, K.H.1
  • 21
    • 0030079993 scopus 로고    scopus 로고
    • The capitalization, amortization, and value-relevance R&D
    • Lev, B. and Sougiannis, T. (1996), The capitalization, amortization, and value-relevance R&D, Journal of Accounting and Economics, Vol. 21, pp. 107-38.
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 107-38
    • Lev, B.1    Sougiannis, T.2
  • 22
    • 84986104126 scopus 로고    scopus 로고
    • To the public-listed companies, from the investment community
    • Lim, L.L.K. and Dallimore, P. (2002), To the public-listed companies, from the investment community, Journal of Intellectual Capital, Vol. 3 No. 3, pp. 262-76.
    • (2002) Journal of Intellectual Capital , vol.3 , Issue.3 , pp. 262-76
    • Lim, L.L.K.1    Dallimore, P.2
  • 24
    • 84984180909 scopus 로고
    • Earning, book values, and dividends in equity valuation
    • Ohlson, J.A. (1995), Earning, book values, and dividends in equity valuation, Contemporary Accounting Research, Vol. 11 No. 2, pp. 661-87.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 661-87
    • Ohlson, J.A.1
  • 25
    • 0001243028 scopus 로고    scopus 로고
    • A comparison of dividend, cash flow, and earnings approaches to equity valuation
    • Penman, S.H. and Sougiannis, T. (1998), A comparison of dividend, cash flow, and earnings approaches to equity valuation, Contemporary Accounting Research, Vol. 15 No. 3, pp. 343-84.
    • (1998) Contemporary Accounting Research , vol.15 , Issue.3 , pp. 343-84
    • Penman, S.H.1    Sougiannis, T.2
  • 26
    • 0012716531 scopus 로고    scopus 로고
    • Managing intellectual capital: From theory to practice
    • Petty, R. and Guthrie, J. (1999), Managing intellectual capital: from theory to practice, Australian CPA, Vol. 69 No. 7, pp. 18-21.
    • (1999) Australian CPA , vol.69 , Issue.7 , pp. 18-21
    • Petty, R.1    Guthrie, J.2
  • 27
    • 85013678245 scopus 로고    scopus 로고
    • Empirical applications of the Ohlson (1995) and Feltham and Ohlson (1995,1996) valuation models
    • Stober, T.L. (1999), Empirical applications of the Ohlson (1995) and Feltham and Ohlson (1995,1996) valuation models, Managerial Finance, Vol. 25 No. 12, pp. 3-16.
    • (1999) Managerial Finance , vol.25 , Issue.12 , pp. 3-16
    • Stober, T.L.1
  • 29
    • 20144374460 scopus 로고    scopus 로고
    • The eyeballs have it: Searching for the value in internet stocks
    • Trueman, B., Franco Wong, M.H. and Zhang, X.J. (2000), The eyeballs have it: searching for the value in internet stocks, Journal of Accounting Research, Vol. 38, pp. 137-69.
    • (2000) Journal of Accounting Research , vol.38 , pp. 137-69
    • Trueman, B.1    Franco Wong, M.H.2    Zhang, X.J.3
  • 30
    • 46749136262 scopus 로고    scopus 로고
    • Management accounting in the new economy: From 'tangible and production-focused' to 'intangible and knowledge-driven' MAS by integrating BSC and IC
    • Wingren, T. (2004), Management accounting in the new economy: from 'tangible and production-focused' to 'intangible and knowledge-driven' MAS by integrating BSC and IC, Managerial Finance, Vol. 30 No. 8, pp. 1-12.
    • (2004) Managerial Finance , vol.30 , Issue.8 , pp. 1-12
    • Wingren, T.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.