Position: Home > Articles > The Relationship among Multiple Capital,Corporate Governance and Firm Performance——Empirical Evidence from Listed Companies
Journal of Xinyang Agriculture and Forestry University
2018
(3)
33-37
多元资本、公司治理与企业绩效的关系——来自上市公司的经验证据
作 者：
范宏伟;牛贵宏;高曼
单 位：
阜阳师范学院经济学院;阜阳师范学院商学院
关键词：
多元资本;智力资本;公司治理;企业绩效
摘 要：
以沪深A股上市公司2012~2016年财务数据为研究样本,以公司治理能力为传导机制,分析智力资本能否改善公司治理能力以及对企业绩效的影响。实证结果表明:智力资本与公司治理能力显著正相关;公司治理能力越好的企业,企业经营绩效越好。
译 名：
The Relationship among Multiple Capital,Corporate Governance and Firm Performance——Empirical Evidence from Listed Companies
作 者：
FAN Hong-wei;NIU Gui-hong;GAO Man;School of Business,Fuyang Normal University;School of Economics,Fuyang Normal University;
关键词：
multiple capital;;intellectual capital;;corporate governance;;enterprise performance
摘 要：
This paper takes the financial data of A shares listed companies from 2012 ~ 2016 Shanghai and Shenzhen as the research samples and the corporate governance capability as the transmission mechanism to further analyze whether intellectual capital improves the corporate governance ability and thus has an impact on the enterprise performance. The empirical results show that intellectual capital is positively related to corporate governance. At the same time,the better the corporate governance capability is,the better the business performance is.
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