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标题:The stock market valuation of intellectual capital in the IT industry
时间:2019-07-11 21:48:07
DOI:10.1007/s11156-014-0437-5
作者:Hung-Chao Yu;Wen-Ying Wang;Chingfu Chang
出版源: 《Review of Quantitative Finance & Accounting》 ,2015 ,45 (2) :279-304
摘要:This study adopts the P/V ratio developed from the residual income valuation model to examine whether Taiwan’s IT companies with more intellectual capital...
大小:366 kb
页数:27 PAGES
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目录:
  • The stock market valuation of intellectual capital in the IT industry
    • Abstract
    • Introduction
    • Literature review
    • Research design
      • Model specification
      • Discussions of variables
        • Firm-specific risk control variables
        • Taiwan’s specific control variable: shareholders’ imputed credits (CT)
        • Intellectual capital variables
          • Human capital
          • Innovation capital
          • Process capital
          • Relational (customer) capital
    • Empirical results
      • Data and sample selection
      • Descriptive statistics
      • Mispricing of intellectual capital
      • Additional tests
        • Foreign institutional investors’ ownership
        • Alternative measure of shareholders’ imputed credits
        • Eliminate year 2004
    • Discussions and conclusions
      • Discussions of the overpricing of R&D intensity
      • Summary and conclusions
    • Acknowledgments
    • References

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