Culture-driven, intelligent finance, and corporate human capital accumulation

IF 9.8 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2025-09-12 DOI:10.1016/j.irfa.2025.104630

Zixuan Dong , Mohd Faiq Abd Aziz

引用次数: 0

Abstract

This paper analyzes the relationship between cultural drive, intelligent finance, and corporate human capital accumulation based on data from listed companies spanning 2014 to 2023. The findings indicate that cultural drive significantly promotes corporate human capital accumulation, with heterogeneous effects observed between profitable and loss-making enterprises. Intelligent finance serves as a significant mediator in the relationship between cultural drive and corporate human capital accumulation. Corporate performance plays a critical threshold role in this relationship, with variations in responsiveness to cultural drive and the effectiveness of human capital accumulation across firms of different sizes.

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文化驱动、智慧金融、企业人力资本积累

本文基于2014 - 2023年上市公司数据，分析了文化驱动、智慧金融与企业人力资本积累之间的关系。研究发现，文化驱动力对企业人力资本积累有显著促进作用，且在盈利企业和亏损企业之间存在异质性效应。智慧金融在文化驱动与企业人力资本积累的关系中起着显著的中介作用。企业绩效在这一关系中起着关键的阈值作用，不同规模的企业对文化驱动的反应和人力资本积累的有效性存在差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.