Aligning Human Capital Measurement With Corporate Value Creation: Evidence From The Taiwan Electronics Industry

Chin-Chen Yeh and Fan-Hua Kung

The International Journal of Business and Finance Research, 2013, vol. 7, issue 5, 35-46

Abstract: The aim of this study was to identify appropriate indicators of human capital and clarify the relationship between investment in human capital and corporate value. We examined the relationship between proxy variables and corporate value, using empirical models to analyze the explanatory power of human capital indicators with regard to corporate value. We found that both financial and non-financial indicators of human capital are associated with corporate value. However, this effect is more evident in companies in the electronics industry. A number of managerial implications and research suggestions are also proposed.

Keywords: Human Capital Effectiveness; Human Capital Measurement; Transferability of Human Capital Indicators; Corporate Value (search for similar items in EconPapers)
JEL-codes: G32 M12 (search for similar items in EconPapers)
Date: 2013
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