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題名 董事會網絡特性、雙元創新型態與企業績效之關聯性研究-以台灣半導體產業為例
作者 黃政仁;林家慶
Huang, Cheng-Jen;Lin, Chia-Chin
貢獻者 會計系
關鍵詞 董事會網絡特性; 雙元創新型態; 企業績效; 結構方程模式
characteristics of director networks; ambidextrous innovation types; firm performance; structural equation model
日期 2022-02
上傳時間 7-Jul-2022 14:50:54 (UTC+8)
摘要 本研究以2012年至2014年於美國專利暨商標局申請專利之台灣半導體產業上市、上櫃公司為研究對象,並以連鎖董事劃分董事會網絡邊界,運用結構方程模式(Structural Equation Modeling)之特性,補充過去研究方法不足之處,以全面檢測董事會網絡特性、雙元創新型態與企業績效之關聯性。研究結果主要發現如下:(1)擴大董事會網絡規模能強化探索型創新。(2)開發探索型創新能增進會計績效的成長,增加應用型創新能促使市場價值的提升。(3)董事會網絡規模將透過探索型創新進而提升會計績效。此外,在額外分析中,不論在一般董事或是獨立董事,網絡規模都有助於探索型創新的活動,但都不利於應用型創新活動,而獨立董事的網絡密度越高,則有利於應用型創新活動的進行。最後,當董事僅與現有公司維持網絡關係,則董事網絡規模與密度皆有助於應用型創新,但當董事與不同的公司連結時,網絡規模將有助於公司進行探索型創新,對於會計績效也有正向影響。
This study aims to investigate the association among the characteristics of director networks, ambidextrous innovation types, and firm performance in the listing companies of Taiwan’s semiconductor industry which have applied for patents with the U.S. Patent & Trademark Office (USPTO) from 2012 to 2014. Supplementing the deficiency of the previous research methodology, we apply the structural equation modeling (SEM) in the study and find the following results: (1) Expanding the size of director networks helps strengthen a firm’s exploration innovation. (2) Developing exploratory innovation benefits to increase accounting performance, while exploitation innovation enhances a firm’s market value. (3) Via exploration innovation director networks size can enhance accounting performance. Furthermore, additional analysis shows that the networks size of either general directors or independent directors would rather benefit to exploration innovation activities than to exploitation innovation activities, however, the higher intensity of independent director’s networks is more beneficial to exploitation innovation. Finally, when the board of directors only maintain their networks relationship with the existing companies, both the size and intensity of director’s networks are beneficial to exploitation innovation. On the other hand, when the board of directors have linked to different companies, the size of director’s networks helps companies to conduct exploration innovation and has a positive impact on accounting performance as well.
關聯 當代會計, 第23卷專刊, pp.1-36
資料類型 article
DOI https://doi.org/10.6675/JCA.202202_23(S).01
dc.contributor 會計系
dc.creator (作者) 黃政仁;林家慶
dc.creator (作者) Huang, Cheng-Jen;Lin, Chia-Chin
dc.date (日期) 2022-02
dc.date.accessioned 7-Jul-2022 14:50:54 (UTC+8)-
dc.date.available 7-Jul-2022 14:50:54 (UTC+8)-
dc.date.issued (上傳時間) 7-Jul-2022 14:50:54 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140841-
dc.description.abstract (摘要) 本研究以2012年至2014年於美國專利暨商標局申請專利之台灣半導體產業上市、上櫃公司為研究對象,並以連鎖董事劃分董事會網絡邊界,運用結構方程模式(Structural Equation Modeling)之特性,補充過去研究方法不足之處,以全面檢測董事會網絡特性、雙元創新型態與企業績效之關聯性。研究結果主要發現如下:(1)擴大董事會網絡規模能強化探索型創新。(2)開發探索型創新能增進會計績效的成長,增加應用型創新能促使市場價值的提升。(3)董事會網絡規模將透過探索型創新進而提升會計績效。此外,在額外分析中,不論在一般董事或是獨立董事,網絡規模都有助於探索型創新的活動,但都不利於應用型創新活動,而獨立董事的網絡密度越高,則有利於應用型創新活動的進行。最後,當董事僅與現有公司維持網絡關係,則董事網絡規模與密度皆有助於應用型創新,但當董事與不同的公司連結時,網絡規模將有助於公司進行探索型創新,對於會計績效也有正向影響。
dc.description.abstract (摘要) This study aims to investigate the association among the characteristics of director networks, ambidextrous innovation types, and firm performance in the listing companies of Taiwan’s semiconductor industry which have applied for patents with the U.S. Patent & Trademark Office (USPTO) from 2012 to 2014. Supplementing the deficiency of the previous research methodology, we apply the structural equation modeling (SEM) in the study and find the following results: (1) Expanding the size of director networks helps strengthen a firm’s exploration innovation. (2) Developing exploratory innovation benefits to increase accounting performance, while exploitation innovation enhances a firm’s market value. (3) Via exploration innovation director networks size can enhance accounting performance. Furthermore, additional analysis shows that the networks size of either general directors or independent directors would rather benefit to exploration innovation activities than to exploitation innovation activities, however, the higher intensity of independent director’s networks is more beneficial to exploitation innovation. Finally, when the board of directors only maintain their networks relationship with the existing companies, both the size and intensity of director’s networks are beneficial to exploitation innovation. On the other hand, when the board of directors have linked to different companies, the size of director’s networks helps companies to conduct exploration innovation and has a positive impact on accounting performance as well.
dc.format.extent 147 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) 當代會計, 第23卷專刊, pp.1-36
dc.subject (關鍵詞) 董事會網絡特性; 雙元創新型態; 企業績效; 結構方程模式
dc.subject (關鍵詞) characteristics of director networks; ambidextrous innovation types; firm performance; structural equation model
dc.title (題名) 董事會網絡特性、雙元創新型態與企業績效之關聯性研究-以台灣半導體產業為例
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.6675/JCA.202202_23(S).01
dc.doi.uri (DOI) https://doi.org/10.6675/JCA.202202_23(S).01