英文摘要 |
In recent years, intangible assets have become a key factor in the creation ofcompetitive advantages by enterprises. Nonfinancial information has become acrucial means to explore enterprises’ intangible assets. Currently, quantitativeapproaches are typically adopted to evaluate and measure an enterprise’s assets.However, this study sought to explore an enterprise’s intangible assets by adoptingqualitative methods, namely, by using first-hand information obtained fromenterprise stakeholders, the enterprise’s annual reports to shareholders, andconsumers’ online word-of-mouth. This study hoped to provide a new researchmethod for the exploration of enterprises’ asset values. To clearly understand theapproach to and results of using nonfinancial information to explore intangibleassets, HTC was adopted as a study case, and an analysis of its nonfinancialinformation during the period of high sales growth from 2009 to 2013wasperformed. By examining and comparing enterprise values and customer values, this study determined HTC's crucial assets that can be acquiring profits. Moreover,to understand the authenticity of the profit from asset values, this studyinvestigated the relationship between asset value performance and product sales.The results showed that when the gap between the enterprise’s and the customers’perceptions of asset values is small, asset values reflect an enterprise’s operationperformance and can serve as an approach for exploring and observing enterprisevalue. |