Life Insurance Companies' Performance and Intellectual Capital: A long-term perspective
Qian Long Kweh (),
Wen-Min Lu (),
Wei-Kang Wang () and
Meng-Hsu Su ()
Additional contact information
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
References: View complete reference list from CitEc
Citations: View citations in EconPapers (5)
Downloads: (external link)
http://www.worldscientific.com/doi/abs/10.1142/S0219622014500588
Access to full text is restricted to subscribers
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:wsi:ijitdm:v:13:y:2014:i:04:n:s0219622014500588
Ordering information: This journal article can be ordered from
DOI: 10.1142/S0219622014500588
Access Statistics for this article
International Journal of Information Technology & Decision Making (IJITDM) is currently edited by Yong Shi
More articles in International Journal of Information Technology & Decision Making (IJITDM) from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().