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老字号企业无形资产对经营绩效影响的实证研究 被引量:1
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作者 祝圆静 《现代营销(下)》 2019年第3期151-153,共3页
本文以我国在沪深两市上市47家老字号企业为研究样本,对2013-2017年5年间47家老字号上市公司无形资产和经营绩效的现状进行研究,以探讨老字号上市企业无形资产对企业绩效的影响。研究显示老字号企业无形资产对经营绩效的贡献是显著正向... 本文以我国在沪深两市上市47家老字号企业为研究样本,对2013-2017年5年间47家老字号上市公司无形资产和经营绩效的现状进行研究,以探讨老字号上市企业无形资产对企业绩效的影响。研究显示老字号企业无形资产对经营绩效的贡献是显著正向的,但贡献的程度较小。本文针对老字号上市企业在无形资产水平和结构上的现实问题,提出相关的管理和改进建议。 展开更多
关键词 无形资产 因子分析 经验绩效
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我国上市证券公司经营绩效研究——数据包络分析法视角
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作者 王派 《华北金融》 2018年第3期28-32,37,共6页
证券公司是我国金融市场的重要组成,是国民经济运行的中介者和参与者,开展证券经纪、投资咨询、证券承销、证券自营、资产管理等业务。本文旨在利用数据包络分析法(DEA),从经营结果和市场表现两方面对我国部分上市证券公司的经营绩效进... 证券公司是我国金融市场的重要组成,是国民经济运行的中介者和参与者,开展证券经纪、投资咨询、证券承销、证券自营、资产管理等业务。本文旨在利用数据包络分析法(DEA),从经营结果和市场表现两方面对我国部分上市证券公司的经营绩效进行评估,并根据分析结果提出一些改善建议。 展开更多
关键词 证券公司 经验绩效 数据包络
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Determinants of international joint venture performance measurement: A theoretical framework
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作者 Nguyen Huu Le Larimo Jorma 《Journal of Modern Accounting and Auditing》 2010年第11期11-24,共14页
International joint ventures (IJVs) have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV perform... International joint ventures (IJVs) have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV performance. However, there are very few studies focusing on the measurement of I Jr performance. Especially, researchers have ignored how foreign parent firms really choose their measures in the evaluation of their IJV performance. This research investigates determinant factors of performance measures of 1JVs. Determinant factors of IJV performance measures include motives for establishment, establishment mode, location of IJVs, distribution of ownership in IJVs, cultural background of parent firms, and trust between partners, IJV life stages, parent firms' international experience, and relatedness of the IJVs to their parents. Performance measures are divided into financial measures and non-financial measures. The paper shows how different determinant factors are expected to lead foreign parent firms preferring one kind of measure over the other. 展开更多
关键词 international joint ventures performance measurement non-financial measures financial measures
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Using SEM to Verify the Impacts of Accumulated Intellectual Capital on Organizational Performance of Taiwan Listed Biotechnology Companies With the Moderator of Brand Equity
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作者 Lee Yu-Je Wang Gao-Liang Wu Mei-Fen 《Journal of Modern Accounting and Auditing》 2012年第5期657-670,共14页
The main purpose of this study is to verify the influence of accumulated Intellectual Capital (IC) on the organizational performance of biotechnology companies listed on the Taiwan Stock Exchange, with brand equity ... The main purpose of this study is to verify the influence of accumulated Intellectual Capital (IC) on the organizational performance of biotechnology companies listed on the Taiwan Stock Exchange, with brand equity being the moderating variable. Financial and marketing section chiefs or employees of higher levels at Taiwan listed biotechnology companies were interviewed, with the companies' ROE (return on equity) data obtained from the Taiwan Economic Journal (TEJ) database. While convenience sampling was used to yield knowledge from the population, the linear Structural Equation Modeling (SEM) was adopted to verify the goodness-of-fit effects among the overall model, structural model, and measurement model. Findings from this study show that, at Taiwan listed biotechnology companies, IC accumulation and increased brand equity have significantly interactive influences on organizational performance. 展开更多
关键词 intellectual capital (IC) organizational performance brand equity
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