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首页> 外文期刊>Review of quantitative finance and accounting >The Value-Relevance of Financial and Nonfinancial Information—Evidence from Taiwan's Information Electronics Industry
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The Value-Relevance of Financial and Nonfinancial Information—Evidence from Taiwan's Information Electronics Industry

机译：金融与非金融信息的价值相关性-来自台湾信息电子产业的证据

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摘要

This study integrates general measurements of the information electronics industry based on the concepts of the balanced scorecard, intellectual capital, and intangible assets. The reasons for the difference between the corporate market value and book value are also analyzed, and the impacts of both financial and nonfinancial perspectives on the corporate value are explored. The component items of net income are found to be more effective in explaining the value of a company than merely looking at the bottom line. It is concluded that RI and EVA have significant and similar explanatory power in terms of evaluating the performance of the information electronics industry. Moreover, a review of the nonfinancial performance of information electronics companies on the basis of segmented samples reveals significant results in terms of explaining the value of the upstream, midstream, and downstream companies.
机译：这项研究基于平衡计分卡，知识资本和无形资产的概念，综合了信息电子行业的一般度量。还分析了公司市场价值与账面价值之间差异的原因，并探讨了财务和非财务观点对公司价值的影响。发现净收入的组成部分比仅仅看底线更能有效地解释公司的价值。结论是，在评估信息电子行业的绩效方面，RI和EVA具有重要且相似的解释力。此外，根据细分样本对信息电子公司的非财务绩效进行的审查揭示了在解释上游，中游和下游公司的价值方面的重要结果。

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