DocumentCode
3467361
Title
Does Intellectual Capital Really Create Value?
Author
Yu, Fusheng ; Zhang, Lin
Author_Institution
Dept. of Accounting, Renmin Univ. of China, Beijing
fYear
2008
fDate
12-14 Oct. 2008
Firstpage
1
Lastpage
4
Abstract
This study empirically examines the relationship between intellectual capital and corporate value in Chinese high-tech industry. Skandia navigator system is employed to select the indicators for IC. The Ohlson model is employed as the research framework. The results show that human capital and custom capital create value for Chinese high-tech industry. In order to sustain the competitive advantage in the long term, it is important to enhance R&D investment and improve employees´ all-round development for Chinese high-tech industry.
Keywords
industrial property; knowledge management; research and development management; Chinese high-tech industry; R&D investment; Skandia Navigator System; corporate value; custom capital; human capital; intellectual capital; Availability; Distortion measurement; Humans; Industrial relations; Integrated circuit modeling; Integrated circuit testing; Knowledge management; Navigation; System testing; Terminology;
fLanguage
English
Publisher
ieee
Conference_Titel
Wireless Communications, Networking and Mobile Computing, 2008. WiCOM '08. 4th International Conference on
Conference_Location
Dalian
Print_ISBN
978-1-4244-2107-7
Electronic_ISBN
978-1-4244-2108-4
Type
conf
DOI
10.1109/WiCom.2008.2324
Filename
4680513
Link To Document