文章基本信息

标题：Intellectual Capital Efficiency and Its Determinants
本地全文：下载
作者：Qian Long Kweh ; Yee Chuann Chan ; Irene Wei Kiong Ting 等
期刊名称：Kajian Malaysia
印刷版ISSN：0127-4082
电子版ISSN：2180-4273
出版年度：2015
卷号：33
期号：Supp. 1
页码：105-124
出版社：Universiti Sains Malaysia
摘要：This study applies a two-stage approach to examine intellectual capital efficiency and its determinants. In the first stage, we evaluate the intellectual capital efficiency of 25 Malaysian software companies by using the data envelopment analysis (DEA) approach. Our findings show that the sample companies have to first improve their technical efficiency, and subsequently scale efficiency. We also provide some information on how much and in which types of intellectual capital an inefficient software company needs to improve. In the second stage, we run ordinary least squares and Tobit regression analyses to examine determinants of intellectual capital efficiency. Sales growth appears to have a significantly positive influence on intellectual capital efficiency. This study may provide some information for software managers to improve their efficiency in intellectual capital management
关键词：intellectual capital; data envelopment analysis; efficiency