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題名：The Relationship between Corporate Governance and Intellectual Capital: Empirical Study of Taiwanese Electronics Manufactures
書刊名：東海管理評論
作者：曾俊堯 引用關係／林俊儀
作者(外文)：Tseng, Chun-yao／Lin, Chun-yi
出版日期：2011
卷期：13:1
頁次：頁255-283
主題關鍵詞：公司治理；智慧資本；董事會；Corporate governance；Intellectual capital；Board of directors
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:0
  • 點閱點閱:65
近年來，亞洲金融風暴與美國知名企業爆發財務醜聞，暴露出企業管理的諸多問題，同時有鑑於公司治理係為企業重要策略與生存發展之核心關鍵，使得公司治理漸漸興起與受到重視。同時，在知識經濟的基礎下，智慧資本成為公司重要資源。然而，對於公司治理與智慧資本之間的 “黑箱”地帶，卻無太多的瞭解，因此本研究透過對代理理論、資源依賴理論和其他理論，探討公司治理與智慧資本之間的關係。本研究主要探討董事會組成結構與董事會成員特質之公司治理議題，而智慧資本則分為人力資本、組織資本、關係資本與創新資本四項，同時以2001年至2005年的臺灣 255家資訊電子產業上市公司作為研究對象，並建立兼具時間數列與橫段面之追蹤資料 (Panel Data)，並利用固定模式程式來進行實證。在實證過程中，本研究為能深入瞭解公司治理對不同類型的智慧資本的影響，將智慧資本分成四項 ─人力資本、關係資本、組織資本與創新資本來探討。研究結果發現，發現公司治理與智慧資本之間確實存在有關聯。
Since finance scandals emerge in an endless stream, corporate governance simultaneously has become a core issue to prevent miscellaneous falsities and improve the effectiveness of management in recent years. Intellectual capital is the dominating resource to corporate success in the contemporary knowledge-based economy. However, little is known about what occurs in the ‘black box’ between corporate governance and intellectual capital. This study employs agency theory, resource dependence theory and other theories to investigate the relationship between corporate governance and intellectual capital. After reviewing the relevant literature, this study identifies human capital, organizational capital, innovation capital and relationship capital as four constructs of intellectual capital. Corporate governance involves large part such as behavior of board of directors, so it is measured using seven characteristics of board in this study. Time-series cross-section panel data from 255 Taiwanese electronic manufacturers during 2001-2005 are employed for the fixed effect analysis in the model. The empirical finding demonstrates there is a significant relationship between corporate governance and intellectual capital.
期刊論文
1.Wernerfelt, Birger(1984)。A Resource-based View of the Firm。Strategic Management Journal，5(2)，171-180。  new window
2.Bonits, N.(1996)。There’s a Price on Your Head: Management Intellectual Capital Strategically。Business Quarterly，41-47。  new window
3.Hubert, S.(1996)。Tacit Knowledge: The Key to Strategic Alignment of Intellectual Capital。Strategy & Leadership，10-14。  new window
4.Jin, C. L.、Chen, Y. R.(2006)。Corporate Governance and Patent: Taiwan Emerging Market。Management Review，23，99-124。  new window
5.Keenan J, A. M.(2001)。Corporate Governance and Intellectual Capital: Some Conceptualizations。Knowledge Management Research & Practice，259-275。  new window
6.Kesner, L. F.(1988)。Directors' characteristics and committee membership: An investigation of type, occupation, tenure, and gender。Academy of Management Journal，31，66-84。  new window
7.Payne, G. T.、Benson, S.、Finegold, D.(2009)。Corporate Board Attributes, Team Effectiveness and Financial Performance。Journal of Management Studies，46(4)，704-731。  new window
8.Ruth, V, A.(2005)。Corporate Governance and Director Accountability: an Institutional Comparative Perspective。British Journal of Management，39-53。  new window
9.Vafeas, N.、Theodorou, E.(1998)。The Relationship between Board Structure and Firm Performance in the UK。The British Accounting Review，30，383-407。  new window
10.Wu, A. N.、Zhang, C. Q.(2003)。Theoretical Foundation, Type and Hyper visor of Intellectual Capital of Enterprises。Journal of Contemporary Accounting，90，1-31。  new window
11.Kavida, V.、Sivakoumar, N.(2009)。Intellectual Capital: A Strategic Management Perspective。The IUR Journal of Knowledge Management，7(5/6)，55-69。  new window
12.Quinn, J. B.、Anderson, P.、Finkelstein, S.(1996)。Leveraging Intellect。Academy of Management Executive，10(3)，7-27。  new window
13.Peteraf, Margaret A.(1993)。The Cornerstones of Competitive Advantage: A Resource-Based View。Strategic Management Journal，14(3)，179-191。  new window
14.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
15.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
16.Tseng, Chun-Yao、Goo, Yeong-Jia James(2005)。Intellectual capital and corporate value in an emerging economy: empirical study of Taiwanese manufacturers。R&D Management，35(2)，187-201。  new window
會議論文
1.Chen, Y. Z.(2003)。Intellectual Capital Management of Government's Achievement。Seminar on Intellectual Capital and Value Creation。  new window
2.Gupta, O.、Pike, S.、Ross, G.、Burgman, R.(2003)。Intellectual Capital and Improved Corporate Governance。6th World Congress on the Management of Intellectual Capital and Innovation。  new window
3.Huang, S. Y.、Lin, Y. Z.、Shi, Z. C.(2006)。Intellectual Capital Promotes the Competitiveness of Industry: Take Taiwan Electronic and Information Industry for Example。Manage Academy and Practice Conference。  new window
研究報告
1.Martins, J.(2003)。The Inter-Relationships between Intangible Assets, Financial Policies and Governance Structures。  new window
2.Tseng, C.Y.(2000)。Discussion and Application of Intellectual Capital。  new window
學位論文
1.Zhao, W. Y.(2004)。The Relationship among the Attribute, Function and Enterprise’s Performance of Board Directors(碩士論文)。Chung Yuan Christian University。  new window
2.賴彥豪(2001)。智慧資本之評量與知識管理活動--兩個個案分析(碩士論文)。國立政治大學。  延伸查詢new window
3.牛延苓(2001)。股權結構、董事會組成與公司績效關係之研究--以高科技產業與傳統產業為例(碩士論文)。國立中央大學。  延伸查詢new window
4.陳湘錡(2004)。財務資本、智慧資本與企業價值之關聯性探討--以資訊電子產業為例(碩士論文)。國立臺灣科技大學。  延伸查詢new window
5.蔡篤村(2002)。以內部控制強化公司治理之探討(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Chen, M. C.(2002)。Intellectual Capital - Theory and Practice。Tsang-Hai Bookstore。  new window
2.Edvinsson, L.、Malone, M. S.(1997)。Intellectual Capital: Realizing Your Company’s True Value by finding its Hidden Root。New York：HarperCollins Publishers Inc。  new window
3.Jones, Gareth R.(2004)。Organizational Theory, Design, and Change: Text and Cases。Pearson Education。  new window
4.Mitchell Van der Zahn, J-L. W(2004)。Association between Gender and Ethnic Diversity on the Boards of Directors of Publicly Listed Companies in South Africa and Intellectual Capital Performance。Financial Reporting, Regulation and Governance。  new window
5.Pfeffer, J.、Salancik, G. R.(1978)。The External Control of Organizations: A Resource Dependence Perspective。New York：Harper & Row。  new window
6.Securities & Futures Institute(2002)。Corporate Governance of Taiwan。Securities & Futures Institute。  new window
7.Williams, S. M.(2000)。Relationship Between Board Structure and Firm's Intellectual Capital Performance in Emerging Economy。Haskayne. School of Business, The University of Calgary。  new window
8.Williams, S. M.(2001)。Corporate Governance Diversity and Its Impact on Intellectual Capital Performance in an Emerging Economy。Haskayne. School of Business, The University of Calgary。  new window
9.Wu, D. J.(2004)。Corporate Governance Theory and Practice。Sun-Yun Suan Academic Foundation。  new window
10.Finkelstein, Sydney、Hambrick, Donald C.(1996)。Strategic leadership: Top executives and their effects on organizations。West Educational Publishing。  new window
11.Berle, Adolf Augustus Jr.、Means, Gardiner C.(1932)。The Modern Corporation and Private Property。Macmillan Publishing Company。  new window
其他
1.Pulic, A.(1998)。Measuring the performance of intellectual potential in knowledge economy，http://www.measuring-ip.at/Opapers/Pulic/Vaictxt.vaictxt.html。  new window
 
 
 
 
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