Summary: | 碩士 === 國立臺北商業技術學院 === 會計財稅研究所 === 101 === China is the largest emerging economy in the world, and the most preferred FDI locations for Taiwanese firms. Previous studies focused on the association among investing motivation, location, and performance of Taiwanese firms
investing in China, but overlooked the fact that the firm’s Value Added Intellectual Coefficient (VAIC) might have mediating effects on configuration and performance. This study tries to compensate for the inadequacy of relevant studies. The study chooses 400 listed companies, which invested in China between 2005-2011, as the research data. Results indicate that the configuration in China has an impact on VAIC and performance. In addition, regression analysis demonstrates that VAIC does have mediating effects on the configuration in China and performance. By doing this, we hope to provide managers insightful strategic advice.
|