| dc.contributor | 會計系 | |
| dc.creator (作者) | 黃政仁 | |
| dc.creator (作者) | Huang, Cheng-Jen | |
| dc.creator (作者) | Liu, Chun Ju | |
| dc.date (日期) | 2005-06 | |
| dc.date.accessioned | 13-Aug-2019 11:54:33 (UTC+8) | - |
| dc.date.available | 13-Aug-2019 11:54:33 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-Aug-2019 11:54:33 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/125149 | - |
| dc.description.abstract (摘要) | Purpose – This study aims to ask two important research questions: “Do the investments of innovation capital and information technology (IT) capital have a non-linear relationship with firm performance?” and “Does the interaction between innovation capital and IT capital have synergy effects on firm performance?” Design/methodology/approach – The authors employ multiple regression models and add the squared terms of research and development (R&D) intensity and IT intensity to examine the non-linear relationship between innovation capital, IT capital and performance. The research sample includes the top 1,000 companies in Taiwan. Findings – The main findings of the study are that: innovation capital has a non-linear relationship (inverted U-shape) with firm performance; and IT capital has no significant impact on firm performance. However, after considering the interaction between innovation capital and IT capital, there is a positive effect on firms` performance. Research limitations/implications – This study can be extended in the following ways: researchers can adopt panel data and use more representative measures to examine the dynamic relationship between intellectual capital and performance; and future research should seek to examine the interaction effects of other perspectives of intellectual capital to understand further the comprehensive influence on performance. Practical implications – The research results suggest that more investment in intellectual capital is not always better. Companies should coordinate different perspectives of intellectual capital to improve firm performance. Originality/value – This paper extends prior research`s viewpoint and suggests the non-linear relationship between innovation capital and performance with empirical evidence. The results can provide the reference for further research about the relationship between intellectual capital and performance. | |
| dc.format.extent | 216137 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Journal of Intellectual Capital, Vol.6, No.2, pp.237-252 | |
| dc.subject (關鍵詞) | Intellectual Capital ; Innovation ; Communication Technologies ; Performance Appraisal ; Taiwan | |
| dc.title (題名) | Exploration for the relationship between innovation, IT and performance | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1108/14691930510592825 | |
| dc.doi.uri (DOI) | https://doi.org/ 10.1108/14691930510592825 | |
