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dc.contributor.authorLin, Grace T. R.en_US
dc.contributor.authorTang, Jerry Y. H.en_US
dc.date.accessioned2014-12-08T15:20:00Z-
dc.date.available2014-12-08T15:20:00Z-
dc.date.issued2009-09-01en_US
dc.identifier.issn0167-4544en_US
dc.identifier.urihttp://dx.doi.org/10.1007/s10551-008-9974-yen_US
dc.identifier.urihttp://hdl.handle.net/11536/14171-
dc.description.abstractThis article does not intend to actually valuate intangible assets but focuses to investigate the relative value distribution of corporate intangible assets, and this links closely to the concept and application of value drivers. This is because we believe that drivers or attributes of the value significantly determine how the virtual value of these intangibles can be created for companies. We apply the analytic hierarchy process (AHP) to the appraising process of intangible assets. The AHP method can mainly sort the non-financial value drivers in order according to their weighted contributions. Therefore, the key purpose of this article is to develop a tentative model for the evaluation of intangible assets, which helps business to correctly appraise corporate value ratios and avoid bias due to mainly relying on financial statements when measuring an entity's value. In addition, in view of the significant proportion of intangible assets over total assets in high-technology industries, this research, then, uses six industries in Hsinchu Science Park, Taiwan, as its research objects in order to test the applicability of its model, as well as exploring the value weights of intangible assets and its evaluation among different technology industries. Besides, the empirical result of this article is mainly to support business appraisal and thus improves the effectiveness of value-based management.en_US
dc.language.isoen_USen_US
dc.subjectintangible assetsen_US
dc.subjectvalue driversen_US
dc.subjectAHP methoden_US
dc.subjectevaluation modelen_US
dc.subjecthi-tech industryen_US
dc.subjectbusiness appraisalen_US
dc.titleAppraising Intangible Assets from the Viewpoint of Value Driversen_US
dc.typeArticleen_US
dc.identifier.doi10.1007/s10551-008-9974-yen_US
dc.identifier.journalJOURNAL OF BUSINESS ETHICSen_US
dc.citation.volume88en_US
dc.citation.issue4en_US
dc.citation.spage679en_US
dc.citation.epage689en_US
dc.contributor.department科技管理研究所zh_TW
dc.contributor.departmentInstitute of Management of Technologyen_US
dc.identifier.wosnumberWOS:000269859200004-
dc.citation.woscount2-
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