【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。更多还原

【Abstract】 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.更多还原