Value Relevance of Tobin's Q and Corporate Governance for the Taiwanese Tourism Industry

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题名:	Value Relevance of Tobin's Q and Corporate Governance for the Taiwanese Tourism Industry
作者:	Wang, Mao-Chang
贡献者:	Dept Accounting
关键词:	Tobin's Q Intellectual capital Corporate governance Firm valuation Tourism industry
日期:	2015-08
上传时间:	2015-10-20 16:03:07 (UTC+8)
摘要:	For knowledge- and invention-based industries, scholars have introduced the firm value, which is composed of traditional financial capital and intangible intellectual capital, and Tobin's Q, which is the commonly used approach for intellectual capital valuation. Scholars have thus evaluated firm valuation appropriately by considering corporate governance. This study applies the multi-regression model to present a discussion on the value relevance of intellectual capital and corporate governance concerning the tourism industry in Taiwan. The results show that intellectual capital is positively related to firm valuation, and that corporate governance influences the positive relationship between intellectual capital and firm valuation. The tourism industry must focus on intellectual capital and corporate governance.
關聯:	JOURNAL OF BUSINESS ETHICS 卷: 130 期: 1 頁碼: 223-230
显示于类别:	[會計學系暨研究所 ] 期刊論文

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