期刊論文
| 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 | en |
| ISSN | 1916-971X; 1916-9728 |
| 期刊性質 | 國外 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 是 |
| 國別 | CAN |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/106249 ) |