Discovering Important Factors of Intangible Firm Value by Association Rules

ASIA unversity > 管理學院 > 會計與資訊學系 > 期刊論文 > Item 310904400/18264

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題名:	Discovering Important Factors of Intangible Firm Value by Association Rules
作者:	盧鈺欣;Lu, Yu-Hsin;蔡志豐;Tsai, Chih-Fong;嚴紀中;David, C.Yen
貢獻者:	會計與資訊學系
關鍵詞:	Firm value;intangible assets value;Tobin’s Q;data mining;association rules.
日期:	2010
上傳時間:	2012-11-26 04:34:13 (UTC+0)
摘要:	"It is very important for investors to understand the critical factors affecting the value of firms before making investments. In knowledge-based economy, the method for creating firm value transfers from traditional physical assets to intangible knowledge. As intangible assets value is an important part of firm value, valuation of intangible assets becomes a widespread topic of interest in the future of economy. This paper applies association rules, one data mining technique, to discover critical factors affecting firm value in Taiwan and to provide a more flexible model than the traditional regression method. Based on collecting related factors found in literature, the results indicate that R&D intensity, family, participation in management, pyramids, profitability, and dividend are the six important factors, in which some are consistent with significant important variables in prior literature, but most of them are unique for Taiwan, one emerging economy."
關聯:	The International Journal of Digital Accounting Research
顯示於類別:	[會計與資訊學系] 期刊論文

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