期刊論文

學年 102
學期 1
出版(發表)日期 2013-09-05
作品名稱 Aligning Human Capital Measurement with Corporate Value Creation: Evidence from the Taiwan Electronics Industry
作品名稱(其他語言)
著者 Chin-Chen Yeh; Fan-Hua Kung
單位
出版者
著錄名稱、卷期、頁數 International Journal of Business and Finance,7 (5),p.35-46
摘要 The aim of this study was to identify appropriate indicators of human capital and clarify the relationship between investment in human capital and corporate value. We examined the relationship between proxy variables and corporate value, using empirical models to analyze the explanatory power of human capital indicators with regard to corporate value. We found that both financial and non-financial indicators of human capital are associated with corporate value. However, this effect is more evident in companies in the electronics industry. A number of managerial implications and research suggestions are also proposed.
關鍵字 Human Capital Effectiveness;Human Capital Measurement;Transferability of Human Capital Indicators;Corporate Value
語言 en_US
ISSN
期刊性質 國外
收錄於
產學合作
通訊作者
審稿制度
國別 USA
公開徵稿
出版型式 ,電子版
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/120943 )