智力资本对企业盈利能力和效率的影响:来自泰国农业和食品行业上市公司的证据

IF 0.3 Q3 AREA STUDIES
W. Vetchagool
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引用次数: 1

摘要

本文考察了2017年至2019年泰国农业和食品行业上市公司智力资本(IC)对业绩的影响。样本包括45家公司,在三年时间里进行了135次观察。采用改进的增值智力系数(MVAIC)模型来衡量包括已动用资本、人力资本、结构资本和关系资本在内的智力系数。业绩是用两个不同的参数来衡量的:盈利能力和效率。回归结果显示,MVAIC及其成分(不包括关系资本)对企业盈利能力有显著的正向影响。然而,只有资本投入才会影响企业效率。本研究证实,集成电路效率显著提高盈利能力。因此,企业管理者或决策者可以使用MVAIC模型来监测和评估他们的资产,并制定商业战略,以实现竞争优势。此外,该模型可用于投资者和股东做出更好的投资决策和评估公司的市场财富。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Intellectual Capital on Firm Profitability and Efficiency: Evidence from Thai Listed Companies in the Agriculture and Food Industry
This article examines the effect of Intellectual Capital (IC) on the performances of selected Thai listed companies in the Agro and Food industry from 2017 to 2019. The sample consisted of 45 companies with 135 observations spanning three years. The Modified Value-Added Intellectual Coefficient (MVAIC) model was used to measuring IC, including capital employed, human capital, structural capital, and relational capital. Performance was measured using two distinct parameters: profitability and efficiency. The regression results revealed that MVAIC and its components (excluding relational capital) had a significantly positive impact on firm profitability. However, only capital employed affected firm efficiency. This study confirms that IC efficiency significantly enhances profitability. Therefore, firm managers or policymakers can use the MVAIC model to monitor and assess their assets and create business strategies to achieve a competitive advantage. Furthermore, this model might be used by investors and shareholders to make better investment decisions and evaluate a firm’s market wealth.
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CiteScore
1.20
自引率
11.10%
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