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題名:公司治理、智慧資本及績效:台灣銀行業之實證研究
作者:曹秀惠
作者(外文):Tsao, Hsiu Hui
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
指導教授:洪育忠
學位類別:博士
出版日期:2011
主題關鍵詞:公司治理智慧資本公司績效偏迴歸法Partial Least Squares (PLS)Corporate PerformanceIntellectual CapitalCorporate Governance
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The purpose of this study is to examine the relationship among corporate governance, intellectual capital, and corporate performance of the banking industry in Taiwan. In addition, the interactions among intellectual capital elements are also explored. The study employed 31 local commercial banks in Taiwan as research samples for the period between 2005 and 2009.The method of analysis used for this study is the partial least squares (PLS) approach. The study finds that there is no significant relationship between corporate governance and performance, and corporate governance has no significant effect on intellectual capital. The study also finds that human capital has a significant and positive effect on performance, and customer capital has a negative effect on performance. An inter-relationship also exists among intellectual capital elements. These results indicate that human capital is the source of the other intellectual capital elements. Human capital has a significant and positive effect on structural capital and customer capital.
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