Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC
碩士 === 元智大學 === 企業管理學系 === 91 === Information disclosure to capital markets is based on and evolves around account based financial information. As the drivers of future earnings are becoming increasingly reliant on intangible assets that are not captured by the accounting framework, the v...
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ndltd-TW-091YZU001210012015-10-13T13:39:20Z http://ndltd.ncl.edu.tw/handle/32305281794282766133 Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC 組織知識資產之評量方法─以聯電與台積電為例 Yu-Chun Liao 廖祐群 碩士 元智大學 企業管理學系 91 Information disclosure to capital markets is based on and evolves around account based financial information. As the drivers of future earnings are becoming increasingly reliant on intangible assets that are not captured by the accounting framework, the value relevance of financial information has been decreasing for the past decades. This paper reviews recent approaches aiming to extend or complement the accounting framework to incorporate intellectual capital into business reporting, both from a financial and a non-financial perspective. The “Navigator” Model, developed by Skandia Financial Group, Sweden, is applied in the study and two well-known Taiwanese local firms in semiconductor industry are served as research objectives. Finally, the paper offers recommendations for further research on intellectual capital disclosure to capital markets and for companies aspiring to improve their communication with capital markets regarding their intellectual capital. Keh-Chiang Yu 尤克強 2002 學位論文 ; thesis 95 zh-TW |
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碩士 === 元智大學 === 企業管理學系 === 91 === Information disclosure to capital markets is based on and evolves around account based financial information. As the drivers of future earnings are becoming increasingly reliant on intangible assets that are not captured by the accounting framework, the value relevance of financial information has been decreasing for the past decades. This paper reviews recent approaches aiming to extend or complement the accounting framework to incorporate intellectual capital into business reporting, both from a financial and a non-financial perspective. The “Navigator” Model, developed by Skandia Financial Group, Sweden, is applied in the study and two well-known Taiwanese local firms in semiconductor industry are served as research objectives. Finally, the paper offers recommendations for further research on intellectual capital disclosure to capital markets and for companies aspiring to improve their communication with capital markets regarding their intellectual capital.
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author2 |
Keh-Chiang Yu |
author_facet |
Keh-Chiang Yu Yu-Chun Liao 廖祐群 |
author |
Yu-Chun Liao 廖祐群 |
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Yu-Chun Liao 廖祐群 Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC |
author_sort |
Yu-Chun Liao |
title |
Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC |
title_short |
Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC |
title_full |
Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC |
title_fullStr |
Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC |
title_full_unstemmed |
Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC |
title_sort |
methodology of measurement of an organization's knowledge assets -- in the cases of tsmc & umc |
publishDate |
2002 |
url |
http://ndltd.ncl.edu.tw/handle/32305281794282766133 |
work_keys_str_mv |
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