Earnings from intellectual capital as a driver of shareholder value:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | German |
| Veröffentlicht: |
Bern [u.a.]
Haupt
2004
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Auch als: Bank- und finanzwirtschaftliche Forschungen ; 355 St. Gallen, Univ., Diss., 2003. - Auch als: Bank- und finanzwirtschaftliche Forschungen, Bd. 355 |
| Beschreibung: | XX, 166 S. graph. Darst. |
| ISBN: | 3258067554 |
Internformat
MARC
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| 245 | 1 | 0 | |a Earnings from intellectual capital as a driver of shareholder value |c Oliver Peter Pfeil |
| 264 | 1 | |a Bern [u.a.] |b Haupt |c 2004 | |
| 300 | |a XX, 166 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 500 | |a St. Gallen, Univ., Diss., 2003. - Auch als: Bank- und finanzwirtschaftliche Forschungen, Bd. 355 | ||
| 502 | |a St. Gallen, Univ., Diss., 2003 | ||
| 648 | 7 | |a Geschichte 1990-2001 |2 gnd |9 rswk-swf | |
| 650 | 7 | |a Bedrijfswaarde |2 gtt | |
| 650 | 7 | |a Immateriële activa |2 gtt | |
| 650 | 7 | |a Intellectuele eigendom |2 gtt | |
| 650 | 4 | |a Mathematisches Modell | |
| 650 | 4 | |a Unternehmen | |
| 650 | 4 | |a Business enterprises |x Valuation |x Mathematical models | |
| 650 | 4 | |a Corporations |x Valuation |x Mathematical models | |
| 650 | 4 | |a Intangible property |x Valuation |x Mathematical models | |
| 650 | 4 | |a Intellectual capital |x Valuation |x Mathematical models | |
| 650 | 4 | |a Intellectual property |x Valuation |x Mathematical models | |
| 650 | 0 | 7 | |a Intellektuelles Kapital |0 (DE-588)4694285-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Shareholder-Value-Analyse |0 (DE-588)4353913-0 |2 gnd |9 rswk-swf |
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Datensatz im Suchindex
| _version_ | 1804131850968367104 |
|---|---|
| adam_text | Contents
List of Figures viii
Table of Abbreviations xv
Abstract xix
1 Introduction 1
1.1 The Dilemma of Valuation 2
1.1.1 The Role of Knowledge as a Determinant of Corporate
Competitiveness 4
1.1.2 The MB delta: Is it Intellectual Capital or a Gap in
GAAP? 6
1.1.3 Quo Vadis Valuation: A New Paradigm or Back to Fun¬
damentals? 9
1.1.4 Flaws in the Valuation Model 11
1.2 Research Idea 15
1.2.1 Research Hypotheses 16
1.2.2 Methodological Design 18
1.3 Outline of Thesis 20
2 Conceptual Foundations 21
2.1 Knowledge 22
2.2 The Resource based View of the Firm 22
2.3 Intellectual Capital 25
2.3.1 Denning IC 25
2.3.2 Intangible Assets 32
x CONTENTS
2.3.3 Intellectual Property Rights 32
2.4 Goodwill and its Components 32
2.5 Value Driver Networks 34
2.6 Price and Value 36
2.7 Value Relevance 37
2.8 Expected, Realized and Abnormal Returns 39
2.9 Persistence and Sustainability 39
3 Why Accounting Earnings Matter 41
3.1 Cash Flows Accruals Earnings 42
3.1.1 Predicting Future Cash Flows 42
3.1.2 The Cash Flow Earnings Relationship 43
3.1.3 Earnings and Residual Income 44
3.1.4 Residual Income and Growth 45
3 2 Earnings Response Coefficients (ERC) 46
3.3 Accounting based Valuation Models 46
3.4 Linking Accounting and Strategy Research 48
4 Residual Income Valuation Models 51
4.1 The Dividend Discount Model 51
4.2 Reconciling Cash Flows and Accruals 53
4.2.1 Residual Income vs. Cash Flow Models 55
4.2.2 Performance Measurement 56
4.3 The Ohlson (1995) Model 58
4.3.1 Conceptual Foundations 58
4.3.2 Valuation Function 60
4.3.3 The Relevance of Other Information 63
4.3.4 Model Evaluation 64
4.4 The Feltham Ohlson (1995) Model 64
4.4.1 Conceptual Foundations 64
4.4.2 Assumptions of the Model 66
4.4.3 Valuation Function 69
4.4.4 The Relevance of Other Information 70
4.4.5 Model Evaluation 71
4.5 Evaluation of RIV models 72
CONTENTS xi
5 RIV models: Implementation and Evidence 75
5.1 Theoretical Foundation 76
5.2 Empirical Evidence : 78
5.2.1 Bernard (1995) 78
5.2.2 Dechow, Hutton Sloan (1999) 79
5.2.3 Gu Lev (2001) 82
5.3 Conclusion 87
6 Empirical Analysis 93
6.1 The Value Relevance of IC Earnings 95
6.1.1 Research Design 95
6.1.2 Data 103
6.1.3 Empirical Results 104
6.1.4 Evaluation of Results 114
6.2 Measuring Intellectual Capital 115
7 Conclusion 117
7.1 Intangibles in Accounting and Strategy 118
7.1.1 Capitalization vs. Conservatism 118
7.1.2 Intangible Value Drivers 120
7.2 Implications for Future Research 123
A List of Sample Firms 125
B Notation and Variables Measurement 137
C IC ratios by Industry 139
Bibliography 147
List of Figures
1.1 Normalized performance of NEMAX 50 and NASDAQ 100. . . 3
1.2 Annual market to book ratio of sample stocks 7
2.1 IC balance sheet 27
2.2 Skandia s classification of market value and intellectual capital. 28
2.3 Example measures of major IC components 29
2.4 The value driver network 35
5.1 Method of calculating intangible driven earnings 83
6.1 Descriptive statistics for price, book value and earnings variables 105
6.2 Earnings response coefficients 106
6.3 Pooled cross sectional time series analysis of residual income
with one to four lags 109
6.4 Pooled cross sectional time series analysis of lagged other infor¬
mation embedded in analyst forecasts Ill
6.5 Annual cross sectional time series regression analyses of valua¬
tion models on European stocks 112
6.6 Cross sectional IC ratio 115
7.1 IC value driver network 122
C.I Annual IC ratio of European automobile stocks 139
C.2 Annual IC ratio of European basic resources/industrial stocks. 140
C.3 Annual IC ratio of European chemical stocks 140
C.4 Annual IC ratio of European cyclical consumer goods stocks. . 141
C.5 Annual IC ratio of European energy stocks 141
xiv LIST OF FIGURES
C.6 Annual IC ratio of European healthcare stocks 142
C.7 Annual IC ratio of European non cyclical consumer goods stocks 142
C.8 Annual IC ratio of European pharmaceutical stocks 143
C.9 Annual IC ratio of European retail stocks 143
CIO Annual IC ratio of European software and media stocks 144
C. 11 Annual IC ratio of European technology stocks 144
C.12 Annual IC ratio of European telecom stocks 145
C.13 Annual IC ratio of European utility stocks 145
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| indexdate | 2024-07-09T19:43:29Z |
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| spelling | Pfeil, Oliver Peter 1974- Verfasser (DE-588)128991046 aut Earnings from intellectual capital as a driver of shareholder value Oliver Peter Pfeil Bern [u.a.] Haupt 2004 XX, 166 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Auch als: Bank- und finanzwirtschaftliche Forschungen ; 355 St. Gallen, Univ., Diss., 2003. - Auch als: Bank- und finanzwirtschaftliche Forschungen, Bd. 355 St. Gallen, Univ., Diss., 2003 Geschichte 1990-2001 gnd rswk-swf Bedrijfswaarde gtt Immateriële activa gtt Intellectuele eigendom gtt Mathematisches Modell Unternehmen Business enterprises Valuation Mathematical models Corporations Valuation Mathematical models Intangible property Valuation Mathematical models Intellectual capital Valuation Mathematical models Intellectual property Valuation Mathematical models Intellektuelles Kapital (DE-588)4694285-3 gnd rswk-swf Shareholder-Value-Analyse (DE-588)4353913-0 gnd rswk-swf Bewertung (DE-588)4006340-9 gnd rswk-swf Aktienrendite (DE-588)4126593-2 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Humankapitaltheorie (DE-588)4113971-9 gnd rswk-swf Unternehmensbewertung (DE-588)4078594-4 gnd rswk-swf Europa (DE-588)4015701-5 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europa (DE-588)4015701-5 g Intellektuelles Kapital (DE-588)4694285-3 s Bewertung (DE-588)4006340-9 s Aktienrendite (DE-588)4126593-2 s Unternehmensbewertung (DE-588)4078594-4 s Geschichte 1990-2001 z DE-604 Humankapitaltheorie (DE-588)4113971-9 s Shareholder-Value-Analyse (DE-588)4353913-0 s DE-188 Unternehmen (DE-588)4061963-1 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012034360&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Pfeil, Oliver Peter 1974- Earnings from intellectual capital as a driver of shareholder value Bedrijfswaarde gtt Immateriële activa gtt Intellectuele eigendom gtt Mathematisches Modell Unternehmen Business enterprises Valuation Mathematical models Corporations Valuation Mathematical models Intangible property Valuation Mathematical models Intellectual capital Valuation Mathematical models Intellectual property Valuation Mathematical models Intellektuelles Kapital (DE-588)4694285-3 gnd Shareholder-Value-Analyse (DE-588)4353913-0 gnd Bewertung (DE-588)4006340-9 gnd Aktienrendite (DE-588)4126593-2 gnd Unternehmen (DE-588)4061963-1 gnd Humankapitaltheorie (DE-588)4113971-9 gnd Unternehmensbewertung (DE-588)4078594-4 gnd |
| subject_GND | (DE-588)4694285-3 (DE-588)4353913-0 (DE-588)4006340-9 (DE-588)4126593-2 (DE-588)4061963-1 (DE-588)4113971-9 (DE-588)4078594-4 (DE-588)4015701-5 (DE-588)4113937-9 |
| title | Earnings from intellectual capital as a driver of shareholder value |
| title_auth | Earnings from intellectual capital as a driver of shareholder value |
| title_exact_search | Earnings from intellectual capital as a driver of shareholder value |
| title_full | Earnings from intellectual capital as a driver of shareholder value Oliver Peter Pfeil |
| title_fullStr | Earnings from intellectual capital as a driver of shareholder value Oliver Peter Pfeil |
| title_full_unstemmed | Earnings from intellectual capital as a driver of shareholder value Oliver Peter Pfeil |
| title_short | Earnings from intellectual capital as a driver of shareholder value |
| title_sort | earnings from intellectual capital as a driver of shareholder value |
| topic | Bedrijfswaarde gtt Immateriële activa gtt Intellectuele eigendom gtt Mathematisches Modell Unternehmen Business enterprises Valuation Mathematical models Corporations Valuation Mathematical models Intangible property Valuation Mathematical models Intellectual capital Valuation Mathematical models Intellectual property Valuation Mathematical models Intellektuelles Kapital (DE-588)4694285-3 gnd Shareholder-Value-Analyse (DE-588)4353913-0 gnd Bewertung (DE-588)4006340-9 gnd Aktienrendite (DE-588)4126593-2 gnd Unternehmen (DE-588)4061963-1 gnd Humankapitaltheorie (DE-588)4113971-9 gnd Unternehmensbewertung (DE-588)4078594-4 gnd |
| topic_facet | Bedrijfswaarde Immateriële activa Intellectuele eigendom Mathematisches Modell Unternehmen Business enterprises Valuation Mathematical models Corporations Valuation Mathematical models Intangible property Valuation Mathematical models Intellectual capital Valuation Mathematical models Intellectual property Valuation Mathematical models Intellektuelles Kapital Shareholder-Value-Analyse Bewertung Aktienrendite Humankapitaltheorie Unternehmensbewertung Europa Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012034360&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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