... success, both in firm performance and corporate value. Thus, this paper aims to reexamine the link among ownership, proxies for intellectual capital and corporate value in the emerging Taiwan market. Design/methodology/approach Using two‐stage least square estimation of panel data in a simultaneous...

..., particularly for innovation and human capital. Originality/value This paper focuses on the information technology industry in Taiwan. It, respectively, uses the share price and price and book value models to represent V and VC. It cites the more complete four aspects of IC, which are referred...

... Intellectual capital Taiwan It is commonly observed that a company's market value is well above its book value. This might suggest that the values of intellectual capital (IC) or intangible assets are not fully reflected in the balance sheet, and thus financial statements seem to lose their value...

.... This study highlighted five noteworthy issues. Originality/value This study will contribute to both theory and practice. Theoretically, it generalizes IC in the healthcare setting and is a starting point for exploring healthcare IC and performance in Taiwan. Practically, it contributes to references...

... earnings per share (EPS) or the average cash flows per share (CPS) are negative for a certain year, they are set to zero. Balanced scorecard Finance companies Acquisitions and mergers Performance measures Equity capital Taiwan To promote global competitive advantage of domestic banks...

... data compiled from 111 employees at three financial institutions in Taiwan, social capital was measured by employees based on network in‐degree centrality, and development potential was measured by supervisors. Findings Results showed that the effects of human capital on developmental potential...

... The partial least squares approach is used to examine the information technology (IT) industry in Taiwan. Findings Results show that intellectual capital elements directly affect business performance, with the exception of human capital. Human capital indirectly affects performance through the other three...

.../approach The paper adopts a case study to illustrate the integration between the BSC and IC, and to handle the significant issues related to SIC. The case company is a car dealership in Taiwan, which is one of the largest automobile dealerships in Taiwan. In addition, according to the firm's management...

... Relationship marketing Equity capital Multilevel marketing Taiwan Customer capital, an important component of intellectual capital, has been regarded as a major source of competitive advantage in the “knowledge economy” (Stewart, 1997 ; Edvinsson and Malone, 1997 ; Bontis et al., 1999...

... members of the Taiwan Stock Exchange (TSE) and Taiwan's computerized over‐the‐counter market (known as GreTai Securities Market (GTSM)) firms using proxy and annual report data. The interlock list is input to the UCINET v.5 network analysis program (Borgatti et al., 1999), and centrality measures...

..., IT capital and performance. The research sample includes the top 1,000 companies in Taiwan. Findings The main findings of the study are that: innovation capital has a non‐linear relationship (inverted U‐shape) with firm performance; and IT capital has no significant impact on firm performance. However...

... competitive advantage. Design/methodology/approach The study selected a relatively representative number of IT firms in Taiwan covering six industries. This study conducted a two‐stage survey to construct a measurement model and explored the IC profile of the Taiwanese IT industries. Findings...

... bring different implications for valuation of intellectual capital. © Emerald Group Publishing Limited 2005 Intellectual capital Financial performance Value added Taiwan The increasing gap between firms’ market and book value has drawn wide research attention to exploring...