The Relationship between Intellectual Capital and Financial Ratios--An Analysis for the Electronic Industry in Taiwan
碩士 === 國防管理學院 === 國防財務資源研究所 === 90 === The intangible assets (also known as intellectual capital, IC), creating value for enterprises, not recognized in the traditional financial statements, are measured by the difference between market price and book value of a firm. Edvinsson and Malone (1997) poi...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2002
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Online Access: | http://ndltd.ncl.edu.tw/handle/27749643322732716817 |