| 智力资本与公司价值关系分析 |
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| 引用本文： | 喻登科,吴素洁,薄秋实.智力资本与公司价值关系分析[J].中国信息导报,2016(6):88-98. |
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| 作者姓名： | 喻登科 吴素洁 薄秋实 |
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| 作者单位： | （南昌大学管理学院，江西南昌 330031） |
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| 基金项目： | 国家自然科学基金项目“农业科技成果转化中农户间知识共享和农业技术扩散的机理与关系”（71563027） |
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| 摘 要： | 在智力资本与公司价值内涵界定的基础上，系统提出研究假设，并以中国房地产板块134家上市公司2013—
2015年的数据为样本，进行二者关系的实证分析。研究结果表明：房地产上市公司的智力资本与公司价值之间的正
向促进关系基本都难以被证实，甚至还有少部分负向作用关系被发现。最后，对出现这种研究结果的可能原因进行分
析，并提出相应的管理启示。
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| 关 键 词： | 智力资本 公司价值 上市公司 房地产 实证分析 |
| 收稿时间： | 2016/8/29 0:00:00 |
Analysis Between the Relationship of Intellectual Capital and Corporate Value |
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| YU Dengke,WU Sujie,BO Qiushi.Analysis Between the Relationship of Intellectual Capital and Corporate Value[J].China Information Review,2016(6):88-98. |
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| Authors: | YU Dengke WU Sujie BO Qiushi |
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| Institution: | (School of Management, Nanchang University, Nanchang 330031) |
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| Abstract: | Based on the definition of intellectual capital and corporate value, the paper raised several
hypotheses, and then completed an empirical analysis by taking 134 Chinese listed real estate companies in
2013-2015 as a sample. The results showed that the active advancing effects could not be verified, and even that
a few of negative advancing effects were found. Finally, the paper analyzed the potential reasons and gave some
suggestions. |
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| Keywords: | intellectual capital corporate value listed company real estate empirical analysis |
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