标题: Does intellectual capital matter? Assessing the profitability and marketability of IC design companies
作者: Kuo, Mei-Huan
Yang, Chyan
资讯管理与财务金融系
注:原资管所+财金所

Department of Information Management and Finance
关键字: Data envelopment analysis;Slacks-based measure;Performance measurement;Intellectual capital
公开日期: 1-十月-2012
摘要: Under a highly competitive market and a dynamic industrial environment, how to evaluate and enhance an integrated circuit (IC) design company's good performance is important. This paper develops a two-stage data envelopment analysis (DEA) combined intellectual capital theory through financial and non-financial data to evaluate a performance process on the IC design company. It adopts a new slacks-based measure (SBM) to obtain a more accurate performance estimation and rank between companies. This paper further uses the Simar and Wilson procedure with a truncated regression to explore the impact of intellectual capital variables on performance and competitive advantage. From the study we suggest to the company in how to enhance precisely its performance to create company value and success.
URI: http://dx.doi.org/10.1007/s11135-011-9562-6
http://hdl.handle.net/11536/16829
ISSN: 0033-5177
DOI: 10.1007/s11135-011-9562-6
期刊: QUALITY & QUANTITY
Volume: 46
Issue: 6
起始页: 1865
结束页: 1881
显示于类别:Articles


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