台湾生技医疗产业之智慧资本附加价值与公司治理关联性研究

被引:9
作者
王茂昌
机构
[1] 中国文化大学会计学系
关键词
智慧资本附加价值; 公司治理; 企业价值; 生技医疗产业;
D O I
暂无
中图分类号
F426.72 []; F224 [经济数学方法];
学科分类号
0701 ; 070104 ;
摘要
以生技医疗产业为例,探讨智慧资本附加价值与公司治理的关联性;实证结果显示,公司治理良好的企业有助于创造实体资本附加价值、结构资本附加价值及智慧资本附加价值,进而提升企业的市场价值。
引用
收藏
页码:1393 / 1397
页数:5
相关论文
共 20 条
  • [1] Intellectual Capital: The new wealth of organizations. Thomas A Stewart. . 1997
  • [2] Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. Edvinsson L,Malone M S. . 1997
  • [3] Corporate governance, chief executive officer compensation and firm performance. Core JE,Holthausen RW,Larcker DF. The Journal of Finance . 1999
  • [4] Leadership Structure: Separating the CEO and Chairman of the Board. Bnckley J A,Coles J L,Jarrell G. Journal of Corporate Finance . 1997
  • [5] The theory of firm: Managerial behavior, agency costs and ownership structure. Jensen MC,Meckling WH. The Journal of Finance . 1976
  • [6] Higher Market Valuation of Companies with a Small Board of Directors. Yermack David. The Journal of Finance . 1996
  • [7] Firm performance and mechanisms to control agency problems between managers and shareholders. Agrawal Anup,Charles R Knoeber. The Journal of Finance . 1996
  • [8] Human Interaction:The Critical Source of Intang-ible Value. O’’DONNELL D,O’’REGAN P,COATES B,et al. Journal of Intellectual Capital . 2003
  • [9] Intellectual Capital and Firm Perform-ance of US Multinational Firms. AHMED R. Journal of Inte-llectual Capital . 2003
  • [10] Audit Partner Tenureand Audit Quality. CAREY P,SIMNETT R. The Accounting Review . 2006