An Empirical Examination of Relevance between Intellectual Capital and Equity Value
碩士 === 中原大學 === 會計研究所 === 91 === With the coming of knowledge economy, intellectual capital have become the most important sources of competitiveness. The paper is based on Ohlson (1995) price model and return model to examine the value relevance of human capital, customer capital and innovation cap...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27516401799681247462 |