可持续性披露对知识资本与企业绩效关系的调节作用

Q3 Social Sciences

WSEAS Transactions on Environment and Development Pub Date : 2023-03-17 DOI:10.37394/232015.2023.19.24

Siraprapa Suksarmrong, Kusuma Dampitakse, Sungworn Ngudgratoke

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引用次数: 0

摘要

本研究的目的是研究知识资本与企业绩效之间的关系，以及可持续性披露对知识资本与公司绩效的调节作用。会计师事务所的业绩以资产回报率（ROA）衡量，市场公司的业绩以托宾Q衡量。可持续性数据是根据GRI标准收集的。智力资本是以增值智力资本（VAIC）来衡量的。样本包括来自三个行业的185家公司；2018年至2020年在泰国证券交易所上市的农业、食品、技术和服务业。研究结果表明，智力资本与会计绩效和市场绩效呈正相关。当考察可持续性披露的调节作用时，发现可持续性披露在0.05的显著水平上正向调节了增值知识资本（VAICTM）与市场绩效（Tobin’s Q）的关系。研究结果表明，智力资本影响企业绩效，提高企业效率，特别是当企业关注可持续性披露时。

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The Moderating Role of Sustainability Disclosure on the Relationship between Intellectual Capital and Firm Performance

The purposes of this research were to study the relationship between intellectual capital and firm performance, and the relationship between intellectual capital and firm performance which was moderated by sustainability disclosure. The accounting firm's performance was measured by return on assets (ROA), and the market firm's performance was measured by Tobin's Q. Sustainability data were collected according to GRI Standards. The intellectual capital was measured by value-added intellectual capital (VAIC). The sample included 185 firms from three industries; agriculture and food, technology, and service industry listed on the Stock Exchange of Thailand from 2018 to 2020. The results showed that intellectual capital had a positive relationship with accounting performance and market performance. When the moderating role of sustainability disclosure was examined, it was found that sustainability disclosure positively moderated the relationship of value-added intellectual capital (VAICTM) on market performance (Tobin’s Q) at a significance level of .05. The results showed that intellectual capital influenced firm performance and enhanced firm efficiency, particularly when firms paid attention to sustainability disclosure.

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来源期刊

WSEAS Transactions on Environment and Development Social Sciences-Development

CiteScore

1.90

自引率

0.00%

发文量

118

期刊介绍： WSEAS Transactions on Environment and Development publishes original research papers relating to the studying of environmental sciences. We aim to bring important work to a wide international audience and therefore only publish papers of exceptional scientific value that advance our understanding of these particular areas. The research presented must transcend the limits of case studies, while both experimental and theoretical studies are accepted. It is a multi-disciplinary journal and therefore its content mirrors the diverse interests and approaches of scholars involved with sustainable development, climate change, natural hazards, renewable energy systems and related areas. We also welcome scholarly contributions from officials with government agencies, international agencies, and non-governmental organizations.