创新资本是否在人力资本投资与财务绩效之间起到中介作用?一项国际调查

IF 1.2 Q4 BUSINESS

Journal of East-West Business Pub Date : 2021-10-17 DOI:10.1080/10669868.2021.1987369

C. Kuzey, Muhammet Sait Dinc, A. Akin, Halil Zaim

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引用次数: 1

摘要

摘要本研究利用来自78个国家的6331家企业的综合数据库，通过创新资本的研发强度，考察了员工培训和发展中的人力资本投资对企业财务绩效的影响。采用了各种分析方法，包括描述性统计、皮尔逊相关分析和中介分析。研究结果表明，创新资本在人力资本投资与企业绩效之间的关系中起着部分中介作用。然而，当基于市场的托宾Q用于绩效衡量时，创新资本的作用转化为完全中介。

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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Does Innovation Capital Mediate the Link between Human Capital Investment and Financial Performance? An International Investigation

Abstract Using a comprehensive database of 6,331 firms obtained from 78 countries, this study examines the impact of human capital investment in employee training and development upon the firm financial performance through the research and development intensity of innovation capital. Various analyses were employed, including descriptive statistics, Pearson’s correlation analysis, and mediation analysis. Study results revealed the partial mediation role of innovation capital upon the relationship between human capital investment and firm performance as measured by accounting-based return on assets. However, the role of innovation capital converted to full mediation when market-based Tobin’s Q was used for the performance measurement.

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来源期刊

Journal of East-West Business BUSINESS-

CiteScore

2.10

自引率

26.70%

发文量

期刊介绍： Journal of East-West Business is a quarterly journal that deals with contemporary and emerging aspects of business studies, strategies, development, and practice as they relate to the Russian Federation, the new republics of the Commonwealth of Independent States, and Eastern/Central Europe-and business relationships with other countries of the world. The Journal of East-West Business is international in scope and treats business issues from comparative, cross-cultural, and cross-national perspectives. The journal features an Editorial Advisory Board that represents the Russian Federation, Eastern/Central European, and Baltic states in this new business arena.