The Effects of Balance Scorecard on Firm Performance - Evidence from Taiwan Electronic Companies

• Main Authors: Tung-Ting Tsai, 蔡東庭
• Other Authors: 王雍智
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/83208283003988879722

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 98 === This study explores the relationship between balance scorecard (BSC) and firm performance. Due to great importance and contribution of Taiwan electronic companies to national economy, the empirical investigation is directed at how the BSC evaluation model would impact the measures of firm perform, including operating performance, firm value, profitability, and stock return. The methods for conducting the empirical study consist of percentile scoring and ordinary least square (OLS) regression. The data sets are sampled from Taiwan publicly listed electronic companies for the period of 2004-2008. The results indicate the BSC model, along with its four dimensions, has a positive impact on all the performance measures. The main contribution is that the study verifies the usefulness and application of the BSC model to firm performance.