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首页> 外文期刊>International journal of learning and intellectual capital >The Effect Of Disclosure Of Intellectual Capital And Accounting Performance On Market Valuation: Evidence From Taiwan's Semiconductor Industry
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The Effect Of Disclosure Of Intellectual Capital And Accounting Performance On Market Valuation: Evidence From Taiwan's Semiconductor Industry

机译：智力资本和会计业绩的披露对市场价值的影响：来自台湾半导体产业的证据

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摘要

This study utilises the partial least squares method to establish a causal model depicting the relationship between the disclosure of intellectual capital, accounting performance and market valuation with evidence from Taiwan's semiconductor industry. Our results show that accounting performance, mandatory disclosure of intellectual capital performance and voluntary disclosure of intellectual capital have direct effects on market valuation. These factors also indirectly affect market valuation through the cause-effect interrelationship with one another. Among the indirect relations, the mandatory disclosure of intellectual capital performance is the most fundamental factor which positively affects accounting performance and voluntary disclosure of intellectual capital and then further affects market valuation. The result provides implications for practice for the financial reporting and management of intellectual capital. In essence, the voluntary disclosure of major intellectual capital and the proper management of leading intellectual capital is valuable to market valuation in Taiwan's semiconductor industry.
机译：这项研究利用偏最小二乘方法建立了因果模型，该模型描述了智力资本的披露，会计业绩和市场估值之间的关系，并提供了台湾半导体行业的证据。我们的结果表明，会计绩效，智力资本绩效的强制披露和智力资本的自愿披露对市场估值具有直接影响。这些因素还通过因果相互关系间接影响市场估值。在间接关系中，智力资本绩效的强制披露是最基本的因素，它积极影响会计绩效和智力资本的自愿披露，进而进一步影响市场价值。结果为财务报告和知识资本管理提供了实践依据。从本质上讲，自愿披露主要智力资本和适当管理领先智力资本对台湾半导体产业的市场估值具有重要意义。

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