智慧資本資金成本之初探
碩士 === 國立政治大學 === 會計研究所 === 93 === Intellectual capital has become the origin of value of a company. But traditional GAAP views investment that is helpful to the value of untellectual capital such as R&D and advertisement as expenses, the gap between the book value and the market value of a busi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/23633042862491326561 |