A Study of the Relationship among Intellectual Capital Performance, Intellectual Capital Disclosure, and Crediting Policy
| Autor: | Tai, Chin-I, 戴靜怡 |
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| Rok vydání: | 2006 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 94 The discosure of the information about intellectual capital(IC) becomes the voluntary disclosure to compensate the weakness of the traditional financial statements. The proposals of this thesis are investigating the current state of how the companies in the electoric industry in Taiwan disclose their IC information, seeing the evaluations of the IC performance recognized by further studies really reflect the value of IC or not, verifing the extent of the IC performance effecting the IC disclosure, and evaluating the extent of the IC performance and the IC disclosure effecting the bank crediting policy. This thesis applied the research about IC by S. Mitchell Williams in 2001, and analyzes the sample of firms which have better proforamnce in the information discosure examing system evaluated by Taiwan Securities & Futures Information Center commended by Taiwan Stock Exchange (TSE) and Gre-Tai Securities Market (GTSM) on May, 17, 2004, and had debt found from banks in 2004 in the electiric industry. The empirical results are summarized as follows: 1. There is postive effect between IC performance and long-term bank debt rate. 2. There is postive effect between IC performance and IC disclosure. 3. There is negetive effect between IC performance and short-term bank debt ratio. 4. There is postive effect between IC performance and short-term bank debt rate. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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