Life Insurance Companies' Performance and Intellectual Capital: A long-term perspective

Qian Long Kweh (), Wen-Min Lu (), Wei-Kang Wang () and Meng-Hsu Su ()
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Qian Long Kweh: Department of Accounting, Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus, 26700 Muadzam Shah, Pahang, Malaysia
Wen-Min Lu: Department of Financial Management, National Defense University, No. 70, Section 2, Zhongyang North Road, Beitou, Taipei 112, Taiwan
Wei-Kang Wang: Department of Accounting, Yuan Ze University, 135 Yuan-Tung Road, Chung-Li, Taiwan
Meng-Hsu Su: Department of Accounting, Yuan Ze University, 135 Yuan-Tung Road, Chung-Li, Taiwan

International Journal of Information Technology & Decision Making (IJITDM), 2014, vol. 13, issue 04, 755-777

Abstract: This study used dynamic data envelopment analysis (dynamic DEA) to evaluate the operating performance of life insurance companies in Taiwan and China. In addition, this study adopted panel data regression, which employs the cross-section and time-series approaches, to investigate the impact of intellectual capital (IC) on operating performance. The results indicated that the overall performance of life insurance companies in China was better than that of life insurance companies in Taiwan. Furthermore, in both countries, the performance of life insurance companies with local capital was better than that of companies with foreign capital. The results also showed that human capital (HC) and structural capital (SC) had impacts on the operating performance of life insurance companies. The potential applications and strengths of DEA in assessing the life insurance industries in Taiwan and China are highlighted.

Keywords: DEA; dynamic programming; intellectual capital; life insurance; panel data regression (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (5)

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DOI: 10.1142/S0219622014500588

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