摘要
本文在对资源基础理论重新审视的基础上,以我国2002-2004年间的信息技术上市公司为研究对象,利用分量回归方法就智力资本对企业竞争优势的影响进行实证分析。研究结果表明:人力资本对企业综合绩效有积极显著的贡献,但这种贡献却随着业绩的提高而减弱;结构资本只对综合绩效较好的公司的业绩有显著正向的促进作用;物质资本对业绩有着显著为正的影响,而且这种影响随业绩的提高而逐渐增强。
Based on the information and data technology of China＇ s listed companies 2002-2004, this paper reconsiders the Resource-based Theory and empirically investigates the effect of intellectual capital on firms＇ competitive advantage using a quantile regression approach. The result indicates that human capital has a significant positive effect on firms＇ comprehensive performance. However, the effect diminishes when firm performance gets better. And there is only a significant positive relation between structural capital and the performance of those with better performance. But physical capital plays a significant positive role in all IT companies, which becomes more and more important for business achievement.
出处
《当代财经》
CSSCI
北大核心
2007年第4期68-74,共7页
Contemporary Finance and Economics
关键词
智力资本
竞争优势
战略资源
条件分量回归
路径依赖
Intellectual Capital
Competitive Advantage
Strategic Asset
Conditional Quantile Regression
Path-dependent
