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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/115574


    Title: 組織學習能力對無形資本與公司績效關連性之中介效果
    Other Titles: The Mediating Effect of Organizational Learning Capability on the Relationship between Intellectual Capital and Performance
    Authors: 王文英
    李佳玲
    Contributors: 會計學系
    Keywords: 無形資本;吸收能力;結合能力;績效
    Date: 2014
    Issue Date: 2018-01-16 17:28:38 (UTC+8)
    Abstract: 本文檢視組織學習能力對無形資本與公司績效關連性之中介效果，其中無形資本包含人力、創新與關係資本，而組織學習能力則以吸收能力與結合能力衡量之，研究樣本扣除金融業，本文以部份最小平方分析法分析問卷回收之238 份台灣上市公司之樣本。結果顯示人力資本與關係資本均直接影響利潤，而人力資本與創新資本則直接影響成長率，此外人力資本、創新資本與關係資本均可導致更好的吸收能力，並進而影響結合能力來影響獲利率。本文對過去文獻之貢獻乃說明了無形資本之累積(如: 人力、創新與關係資本)如何公司績效的路徑。
    Relation: 2014第六届海峡两岸会计学术研讨会, 会议时间：2014-09-05
    Data Type: conference
    Appears in Collections:[Department of Accounting] Proceedings

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