The Study for the Relationship among Intangible Assets, Business Performance and Enterprise Added Value.
| Autor: | Ya-wen Hu, 胡雅雯 |
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| Rok vydání: | 2010 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 98 We are concerned in those firms with having the same firm value maybe have different enterprise value added. Tangible and intangible assets both affect firm value. Assets that have a physical existence, or give the holders definite set of financial rights are classified as tangible assets, as opposed to intangible assets such as human capital, patent and trademark. Firm value is the concept of total value, but enterprise value added is the concept of increased value. If a firm with the higher percentage of total intangible assets than others, it may be have higher enterprise value added. We examine the relation among the human capital, patent and trademark, business performance and enterprise value added in this study. Many previous literatures refer to business performance will affect enterprise value added. We consider the effect of business performance on enterprise value added. We focus on whether the human capital will affect the current period’s enterprise value added, and what is more. We focus on the Taiwan Securities Exchange (TSE) and Over the Counter (OTC) for five years form 2004 to 2008 in this paper. The empirical results show three key findings. First, business performance has a positive and significant impact on the enterprise value added. Second, the human capital has a positive and significant impact on the current period’s enterprise value added and deferred for a period of two year. Third, the patent has no significant impact on the impact on the current period’s enterprise value added and deferred for a period of one year. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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