The Relevance Between Intellectual Capital and Companys Performance in Chinas Listed Companies

摘要：

This paper aimed at the relevance between intellectual capital and companys performance. Data were obtained from a sample of 115 companies that are listed Company in China from 2004 to 2006. Intellectual Capital is calculated by VAIC model. I find that: 1.Intellectual capital is positive correlation with ROA and RETURN; 2. Intellectual capital is weak positive correlation with M/B.

关键词： Intellectual capital VAIC model Performance relevance Listed companies

作者: LI Guanzhong LIU Zhiyuan

作者单位: Business School of Tianjin Polytechnic University, Tianjin, P.R.China, 300384 Business School of Nankai Universithy, Tianjin, P.R.China, 300071

会议类型: 国际会议

会议名称: The 5th International Sympsium for Corporate Governance(第五届公司治理国际研讨会)

会议地点: 天津

会议语种:英文

页码: 1467-1473

在线出版日期: 2009-09-01（万方平台首次上网日期，不代表论文的发表时间）