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    Title: Discovering Important Factors of Intangible Firm Value by Association Rules
    Authors: 盧鈺欣;Lu, Yu-Hsin;蔡志豐;Tsai, Chih-Fong;嚴紀中;David, C.Yen
    Contributors: 會計與資訊學系
    Keywords: Firm value;intangible assets value;Tobin’s Q;data mining;association rules.
    Date: 2010
    Issue Date: 2012-11-26 12:34:13 (UTC+8)
    Abstract: "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."
    Relation: The International Journal of Digital Accounting Research
    Appears in Collections:[Department of Accounting and Information Systems] Journal Article

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