| Summary: | 碩士 === 國立清華大學 === 科技管理研究所 === 95 === The concept of Intellectual Capital has become more and more important when the business environment is getting changeable and fast moving. There is growing agreement that traditional financial reporting is inadequate in meeting with the information needs of stakeholders. The major goal of this research is to find out how many value did not be disclosed outside the financial report. This research adopts the definition of James Guthrie which classified IC as internal capital, external capital and human capital. A content analysis of 140 Taiwan companies IPO prospectuses was conducted. In order to save research resource and accelerate the research process, JAVA program was also used to help the coding procedure as well. The several results of this research are as following: (1) The trend of Taiwan’s IC disclosure did not grow during the past 15 years. (2) The disclosure of Human capital was less than the other two parts. (3) Entrepreneurship was not as important as the oversea countries. (4) Taiwan’s companies have higher intention to disclose more external capital. (5) Most of Taiwan’s companies give social responsibility a positive attitude. Finally, this research compares these results with a number of previous national studies including Australia, Hong Kong and Malaysia. Some suggestions are provided to Taiwan’s companies if they are going to develop and invest more resource to accumulate their Intellectual Capital.
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