2010 Fiscal Year Final Research Report
STUDY ON THE INFLUENCE OF ORGANISATIONAL CAPITAL ON CORPORATE VALUE
| Project/Area Number |
19530410
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tokyo Metropolitan University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
MIYASHITA Kiyoshi 首都大学東京, 社会科学研究科, 教授 (50239399)
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| Project Period (FY) |
2007 – 2010
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| Keywords | 価値関連性 / 財務データ / 質問票調査 / 共分散構造分析 / 知的資本 / 組織資本 / 人的資本 / イノべーション資本 / 関係資本 / 企業価値 / 企業業績 / 客観的業績 / 主観的業績 / 組織IQ |
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| Research Abstract |
By the analysis using financial data base, evidence to suggest the increase of intangible assets about the high-tech industry that I thought it have a lot of intangible assets was provided partly.
However, by the analysis of the questionnaire survey, the direct relations between organisational capital and corporate performance, corporate value were not seen. From the above-mentioned consideration, the effect of organisational capital does not appear in particular for corporate performance directly and, is more likely to appear in the same way as human capital indirectly.
By the analysis that quoted organisational IQ, in the analysis of direct effect on corporate performance, the existence of a constant relationship is suggested between organisational IQ and corporate performance.
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