A Study on the Intangible Assets of Taiwan High-tech Industry and Relation to the Stock Price
碩士 === 長庚大學 === 企業管理研究所 === 94 === In recent years, the development of high-tech industries becomes the lifeblood of the future economic growth in Taiwan, but its value can not be evaluated completely by a traditional evaluation method. The reason is that the general accepted accounting principles a...
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ndltd-TW-094CGU001210642016-06-01T04:14:44Z http://ndltd.ncl.edu.tw/handle/37425648597790109731 A Study on the Intangible Assets of Taiwan High-tech Industry and Relation to the Stock Price 台灣高科技產業無形資產與股價關聯性之研究 Lin Yun Hsuan 林沄萱 碩士 長庚大學 企業管理研究所 94 In recent years, the development of high-tech industries becomes the lifeblood of the future economic growth in Taiwan, but its value can not be evaluated completely by a traditional evaluation method. The reason is that the general accepted accounting principles are not suitable for those high tech industries. For example, in the high tech industries, they usually invest huge amount of money in doing research, but it can not be capitalized. However, these uncapitalized intangible assets are sometimes the key point of company’s potential profits in the future. Therefore, we choose the topic of the high tech industries to be our object of study and to discuss it more deeply. This paper aims to test explanatory ability of Barth et. al (1998) model, and discuss how to describe that the variables of intangible assets’ effect on the evaluation of stocks in Taiwan. According to the result of practical evidence, the measuring of intangible assets helps to evaluate stock prices evidently, and its coefficient is also positive. It says that it is necessary to measure the intangible assets in the industry. 徐憶文 吳壽山 2006 學位論文 ; thesis 63 zh-TW |
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碩士 === 長庚大學 === 企業管理研究所 === 94 === In recent years, the development of high-tech industries becomes the lifeblood of the future economic growth in Taiwan, but its value can not be evaluated completely by a traditional evaluation method. The reason is that the general accepted accounting principles are not suitable for those high tech industries. For example, in the high tech industries, they usually invest huge amount of money in doing research, but it can not be capitalized. However, these uncapitalized intangible assets are sometimes the key point of company’s potential profits in the future. Therefore, we choose the topic of the high tech industries to be our object of study and to discuss it more deeply.
This paper aims to test explanatory ability of Barth et. al (1998) model, and discuss how to describe that the variables of intangible assets’ effect on the evaluation of stocks in Taiwan. According to the result of practical evidence, the measuring of intangible assets helps to evaluate stock prices evidently, and its coefficient is also positive. It says that it is necessary to measure the intangible assets in the industry.
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author2 |
徐憶文 |
author_facet |
徐憶文 Lin Yun Hsuan 林沄萱 |
author |
Lin Yun Hsuan 林沄萱 |
spellingShingle |
Lin Yun Hsuan 林沄萱 A Study on the Intangible Assets of Taiwan High-tech Industry and Relation to the Stock Price |
author_sort |
Lin Yun Hsuan |
title |
A Study on the Intangible Assets of Taiwan High-tech Industry and Relation to the Stock Price |
title_short |
A Study on the Intangible Assets of Taiwan High-tech Industry and Relation to the Stock Price |
title_full |
A Study on the Intangible Assets of Taiwan High-tech Industry and Relation to the Stock Price |
title_fullStr |
A Study on the Intangible Assets of Taiwan High-tech Industry and Relation to the Stock Price |
title_full_unstemmed |
A Study on the Intangible Assets of Taiwan High-tech Industry and Relation to the Stock Price |
title_sort |
a study on the intangible assets of taiwan high-tech industry and relation to the stock price |
publishDate |
2006 |
url |
http://ndltd.ncl.edu.tw/handle/37425648597790109731 |
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