... 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...

... Relationship marketing Equity capital Multilevel marketing Taiwan The data used for empirical validation were obtained from a survey on members of four multi‐level marketing firms in Taiwan. These multi‐level marketing firms are well established in Taiwan, and they sell a variety of housekeeping...

... groups. © Emerald Group Publishing Limited 2005 Intellectual capital Social marketing Senior management Team working Taiwan This study examines the contributions of top management teams’ (TMT's) social capital to the creation of business value. An array of studies have shown...

... in equity valuation and further corroborate a number of extant theories in the M&A literature. © Emerald Group Publishing Limited 2005 Balanced scorecard Finance companies Acquisitions and mergers Performance measures Equity capital Taiwan To promote global competitive...

... 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...

... 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...

... 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...

..., 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...

.../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...

... bring different implications for valuation of intellectual capital. © Emerald Group Publishing Limited 2005 Intellectual capital Financial performance Value added Taiwan Second, while Pulic proposes the VAIC as an aggregate, standardised measure of corporate intellectual ability...