知识资本、技术强度与企业绩效——以新兴国家为例

IF 0.9 Q3 ECONOMICS

Scientific Annals of Economics and Business Pub Date : 2021-11-25 DOI:10.47743/saeb-2021-0026

M. Öner, A. Aybars, Murat Çinko, Emin Avci

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引用次数: 4

摘要

以往的研究大多忽视了技术强度对企业财务绩效的影响，并论证了智力资本对企业财务绩效的正向贡献。本研究旨在分析来自17个新兴国家的不同行业的技术强度与公司财务绩效之间的关系。智力增加值(Value Added Intellectual Coefficient, VAIC)及其组成部分衡量的智力增加值的影响;利用2009-2019年期间的面板数据分析，评估资本利用效率(CEE)、人力资本效率(HCE)和结构资本效率(SCE)对企业财务绩效的影响。因此，IC及其组件被发现是技术密集型行业财务绩效更高的重要驱动因素。此外，人力资本和物质资本是主要组成部分，在新兴市场背景下，无论技术强度如何，它们都能提高所有集团的财务绩效。

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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Intellectual Capital, Technological Intensity and Firm Performance: The Case of Emerging Countries

While neglecting the importance of technological intensity, most of the prior studies documented the positive contribution of intellectual capital (IC) to corporate financial performance. This study aims at analyzing the relation between IC and corporate financial performance addressing the technological intensity in different sectors from 17 emerging countries. The impact of IC, which is measured by Value Added Intellectual Coefficient (VAIC) and its components; Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE), on corporate financial performance will be evaluated using panel data analysis for the period between 2009-2019. Accordingly, IC and its components are found to be significant drivers of financial performance being higher for sectors that are more technology intensive. Moreover, human and physical capital are the main components, which boost finance performance for all groups irrespective of technological intensity in the emerging market context.

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来源期刊

Scientific Annals of Economics and Business ECONOMICS-

CiteScore

1.40

自引率

0.00%

发文量

审稿时长

10 weeks

期刊介绍： The Journal called Scientific Annals of Economics and Business (formerly Analele ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe economice / Scientific Annals of the Alexandru Ioan Cuza University of Iasi. Economic Sciences), was first published in 1954. It is published under the care of the Alexandru Ioan Cuza University, the oldest higher education institution in Romania, a place of excellence and innovation in education and research since 1860. Throughout its editorial life, the journal has been continuously improving. Renowned professors, well-known in the country and abroad, have published in this journal. The quality of the published materials is ensured both through their review by external reviewers of the institution and by the editorial staff that includes professors for each area of interest. The journal published papers in the following main sections: Accounting; Finance, Money and Banking; Management, Marketing and Communication; Microeconomics and Macroeconomics; Statistics and Econometrics; The Society of Knowledge and Business Information Systems.