Business Week and Business Next ranked the wor1d Info Tech 100 and Taiwan Info Tech 100 firms by financial data. What the traits of the Info Tech 100 firms? Did they create more intangible asset value? We chose the Computer & Peripheral industry from the Info Tech 100 for the objects of study and used three methods, MVIBV, Tobin's Q, VAIC(superscript TM), to evaluate their intangible asset values. Then compare the difference between foreign and domestic firms. The work is to find out the key factors for intangible asset value creation and analyze why the difference existed. The value of foreign firms is significant different from that of the domestic firms and foreign firms' value is higher than domestic firms'. Although financial performance is the same factor of foreign and domestic firms for creating intangible asset values, it the attitude about long term investment and inputs for innovation made the disparities of intangible asset values between foreign and domestic firms. R&D is the key point to short the distance between foreign and domestic firms.
