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人力資本透明度與組織績效關係之研究：知識密集程度之調節效果 = The ...

國立高雄大學國際高階經營管理碩士在職專班(IEMBA)

人力資本透明度與組織績效關係之研究：知識密集程度之調節效果 = The Relationship between Human Capital Transparency and Organizational Performance: The Moderating Effect of Knowledge Intensiveness

Record Type:	Language materials, printed : monographic
Paralel Title:	The Relationship between Human Capital Transparency and Organizational Performance: The Moderating Effect of Knowledge Intensiveness
Author:	林采霏,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	民100
Description:	63葉圖，表格 : 30公分;
Subject:	人力資本透明度
Subject:	Human Capital Transparency
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/75138225969003247244
Notes:	參考書目：葉52-56
Summary:	本研究主要探討知識密集程度對於組織之人力資本透明度與財務績效、市場績效之關係，進而提高實務界對於人力資本資訊之重視程度。本研究採用內容分析法，以2006年台灣660家上市公司年報之內容，有效樣本數為385家，有效樣本率為58.3%，計算揭露人力資本指標次數，並以黃英忠教授人力資源管理體系作為架構，進行指標分類，與2007年組織績效數據進行分析。實證結果發現，經由階層迴歸分析及二階迴歸分析，人力資本透明度對市價淨值比、資產報酬率有顯著效果，知識密集程度對人力資本透明度與組織績效之關係，沒有線性調節效果，但有曲線調節效果。本研究提供實務界人力資本透明度之參考指標，及歸納分類之方向，使人力資本透明度之發展更臻完善。 The purpose of this study is two-fold. Firstly, drawing on the stakeholder theory and signaling theory, this study explores the relationship between human capital transparency and organizational financial and market performance. Furthermore, from the perspective of efficiency and cost, this paper demonstrates how the degree of knowledge intensiveness moderates the above relationship. Applying content analysis to the annual reports of 660 public listed companies in Taiwan in the year 2006, this study obtained 385 companies qualified for further analysis, representing a 58.3% sampling response rate, and found that human capital transparency was positively associated with market-to-book ratio and ROA. Nevertheless, degree of knowledge intensiveness moderated the relationship between human capital transparency and organizational performance in a curvilinear way, not in a linear way as previously hypothesized. Practical implications and recommendations are provided.

人力資本透明度與組織績效關係之研究：知識密集程度之調節效果 = The Relationship between Human Capital Transparency and Organizational Performance: The Moderating Effect of Knowledge Intensiveness
林, 采霏

人力資本透明度與組織績效關係之研究：知識密集程度之調節效果 = The Relationship between Human Capital Transparency and Organizational Performance: The Moderating Effect of Knowledge Intensiveness / 林采霏撰 - [高雄市] : 撰者, 民100. - 63葉 ; 圖，表格 ; 30公分.
參考書目：葉52-56.
人力資本透明度Human Capital Transparency

人力資本透明度與組織績效關係之研究：知識密集程度之調節效果 = The Relationship between Human Capital Transparency and Organizational Performance: The Moderating Effect of Knowledge Intensiveness
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