Measuring the Corporate Performance of Intellectual Capital: Empirical Analysis in Three Types of Industries of China

被引：0
|
作者：
Wang, Xuerong [1 ]
Liu, Li
Que, Zhongyuan [1 ]
Xu, Ting [1 ]
Wang, Bin [1 ]
机构：
[1] Nanjing Univ Finance & Econ, Sch Accounting, Nanjing, Jianshu Prov, Peoples R China
来源：
PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON RISK MANAGEMENT & GLOBAL E-BUSINESS, VOLS I AND II | 2009年
关键词：
intellectual capital; capital employed efficiency; human capital; structural capital; value-added intellectual coefficient (VAIC); VAIC(TM);
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Intellectual capital is increasingly being recognized as a driving force for the prosperity of economy and corporations. This paper applies the value-added intellectual coefficient (VAIC) model to investigate the link between components of intellectual capital and corporate performance in three industry sectors in China. We find that (1) the material capital employed efficiency has a positive effect on performance in both manufacturing and real estate sectors; (2) the human capital efficiency has a positive effect on performance in the manufacturing sector but not in the real estate or the IT sectors; (3) the structure capital efficiency has non-significant effect on performance in any of the three industry sectors.
引用
收藏
页码：1137 / 1144
页数：8
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