教師資料查詢 | 類別: 期刊論文 | 教師: 黃健銘 HUANG, CHIEN-MING (瀏覽個人網頁)

標題:The effect of human resources input in enterprise management in Taiwan
學年103
學期2
出版(發表)日期2015/07/25
作品名稱The effect of human resources input in enterprise management in Taiwan
作品名稱(其他語言)
著者Huang, Chien-Ming; Hsin-Mei Su; Tung-Kuan Lin
單位
出版者
著錄名稱、卷期、頁數International journal of economics and finance 7(8), p.123-137
摘要This paper adopts the multiple regimes model to analyze the relations among intangible assets, firm growth and enterprise risk in Taiwan-listed companies. In contrast to previous studies, this paper calculates an indicator of human capital’s excess value to examine whether the human resources allocation difference influences enterprise risk in accordance with Pantzalis and Park (2009). Our results show that there is a significant asymmetric non-linear relation between human resources and enterprise risk. We find that size and the M/B ratio exhibit a multiple threshold effect with enterprise risk. When the firm is large and has a high M/B ratio, there is a significant negative relationship between human resources and enterprise risk; however, this link does not occur with small firms. Finally, the enterprise risk is positively associated with research and development expenses. In summary, the phenomenon may be attributed to the efficiency of innovation.
關鍵字multiple regimes model;firm growth;threshold effect;human resources;enterprise risk
語言英文
ISSN1916-971X; 1916-9728
期刊性質國外
收錄於
產學合作
通訊作者
審稿制度
國別加拿大
公開徵稿
出版型式,電子版,紙本
相關連結
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