Exploring the Reationship Corporate Goverance and Intellectual Capital

• Main Authors: SU Mei-o, 蘇美娥
• Other Authors: 洪育忠
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/70732802191240058472

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === In the ear of new economics, the core value of a firm has shifted to the management of intellectual capital which if the competitire edges for the future. Corporate governance could help stakeholders executive the managerial decision to maximize stakeholders benefits(Weimer and Pape, 1999). However the mechamism of corporate governance is very various. Both corporate governance and intellectual capital can lead to substantial competitive advantages. Therefore, this study aims to explore the relationships between corporate govermance and intellectual capital. This research employs the public-listed companies of Elector-optical industry in Taiwan as the research target. The period of date collection is from the year of 2004 to 2009. The empirical research findings reveal that the composition of BOD (Board of Director) will positively affect human capital, customer capital and innovation capital. The structure of stockholder has positive influences on human capital and customer capital. The information transparency will positively influence human capital. Finally , the composition of BOD will negatively affect process capital.