標題: Does intellectual capital matter? Assessing the profitability and marketability of IC design companies
作者: Kuo, Mei-Huan
Yang, Chyan
資訊管理與財務金融系 註:原資管所+財金所
Department of Information Management and Finance
關鍵字: Data envelopment analysis;Slacks-based measure;Performance measurement;Intellectual capital
公開日期: 1-十月-2012
摘要: Under a highly competitive market and a dynamic industrial environment, how to evaluate and enhance an integrated circuit (IC) design company's good performance is important. This paper develops a two-stage data envelopment analysis (DEA) combined intellectual capital theory through financial and non-financial data to evaluate a performance process on the IC design company. It adopts a new slacks-based measure (SBM) to obtain a more accurate performance estimation and rank between companies. This paper further uses the Simar and Wilson procedure with a truncated regression to explore the impact of intellectual capital variables on performance and competitive advantage. From the study we suggest to the company in how to enhance precisely its performance to create company value and success.
URI: http://dx.doi.org/10.1007/s11135-011-9562-6
http://hdl.handle.net/11536/16829
ISSN: 0033-5177
DOI: 10.1007/s11135-011-9562-6
期刊: QUALITY & QUANTITY
Volume: 46
Issue: 6
起始頁: 1865
結束頁: 1881
顯示於類別:期刊論文


文件中的檔案:

  1. 000308721800013.pdf