Value Relevance of Tobin's Q and Corporate Governance for the Taiwanese Tourism Industry
| LEADER | caa a22 4500 | ||
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| 003 | CHVBK | ||
| 005 | 20210128100434.0 | ||
| 007 | cr unu---uuuuu | ||
| 008 | 210128e20150801xx s 000 0 eng | ||
| 024 | 7 | 0 | |a 10.1007/s10551-014-2339-9 |2 doi |
| 035 | |a (NATIONALLICENCE)springer-10.1007/s10551-014-2339-9 | ||
| 100 | 1 | |a Wang |D Mao-Chang |u Department of Accounting, Chinese Culture University, 55, Hwa Kang, Road, 11114, Taipei, Taiwan |4 aut | |
| 245 | 1 | 0 | |a Value Relevance of Tobin's Q and Corporate Governance for the Taiwanese Tourism Industry |h [Elektronische Daten] |c [Mao-Chang Wang] |
| 520 | 3 | |a 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. | |
| 540 | |a Springer Science+Business Media Dordrecht, 2014 | ||
| 690 | 7 | |a Tobin's Q |2 nationallicence | |
| 690 | 7 | |a Intellectual capital |2 nationallicence | |
| 690 | 7 | |a Corporate governance |2 nationallicence | |
| 690 | 7 | |a Firm valuation |2 nationallicence | |
| 690 | 7 | |a Tourism industry |2 nationallicence | |
| 773 | 0 | |t Journal of Business Ethics |d Springer Netherlands |g 130/1(2015-08-01), 223-230 |x 0167-4544 |q 130:1<223 |1 2015 |2 130 |o 10551 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-014-2339-9 |q text/html |z Onlinezugriff via DOI |
| 898 | |a BK010053 |b XK010053 |c XK010000 | ||
| 900 | 7 | |a Metadata rights reserved |b Springer special CC-BY-NC licence |2 nationallicence | |
| 908 | |D 1 |a research-article |2 jats | ||
| 949 | |B NATIONALLICENCE |F NATIONALLICENCE |b NL-springer | ||
| 950 | |B NATIONALLICENCE |P 856 |E 40 |u https://doi.org/10.1007/s10551-014-2339-9 |q text/html |z Onlinezugriff via DOI | ||
| 950 | |B NATIONALLICENCE |P 100 |E 1- |a Wang |D Mao-Chang |u Department of Accounting, Chinese Culture University, 55, Hwa Kang, Road, 11114, Taipei, Taiwan |4 aut | ||
| 950 | |B NATIONALLICENCE |P 773 |E 0- |t Journal of Business Ethics |d Springer Netherlands |g 130/1(2015-08-01), 223-230 |x 0167-4544 |q 130:1<223 |1 2015 |2 130 |o 10551 | ||