Using SEM to Verify the Impacts of Accumulated Intellectual Capital on Organizational Performance of Taiwan Listed Biotechnology Companies With the Moderator of Brand Equity
Using SEM to Verify the Impacts of Accumulated Intellectual Capital on Organizational Performance of Taiwan Listed Biotechnology Companies With the Moderator of Brand Equity作者机构：Takming University of Science and Technology Taiwan
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2012年第8卷第5期
页 面：657-670页
学科分类：080904[工学-电磁场与微波技术] 0810[工学-信息与通信工程] 0202[经济学-应用经济学] 02[经济学] 020205[经济学-产业经济学] 0809[工学-电子科学与技术（可授工学、理学学位）] 08[工学] 080402[工学-测试计量技术及仪器] 0804[工学-仪器科学与技术] 081001[工学-通信与信息系统]
主 题：intellectual capital (IC) organizational performance brand equity
摘 要：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.
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