組織資本與勞動力投資效率之研究

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姓名

謝逸昕(Yi-Shin Hsieh) 查詢紙本館藏

畢業系所

財務金融學系

論文名稱

組織資本與勞動力投資效率之研究
(Organization capital and labor investment efficiency)

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至系統瀏覽論文 (2030-8-1以後開放)

摘要(中)

過去有許多文獻指出，組織資本 (Organization capital, OC) 是能有效地影響公司競爭力與公司績效的因素，也是衡量公司價值的重要指標，並且可能會影響到勞動力市場。而勞動力投資被認為是公司最重要的投資之一，因為它可以增加競爭優勢 (Becker, 1962)。故本文將透過1995年至2015年共33,124筆美國公司年資料，探討組織資本與勞動力投資效率性 (Labor investment efficiency, LIE) 是否有直接的關聯性。實證結果顯示，擁有高組織資本的公司存在過度投資或投資不足之情況而導致低效率的勞動力投資，與本研究之假說相符。此結果在控制管理能力、替代變數、內生性檢定的穩健性測試後仍顯著。

摘要(英)

In the past, many studies pointed out that organization capital (OC) can effectively affect a firm’s competitiveness and performance. It is also an important indicator of firm value, and may affect the labor market. Also, labor investment is argued to be one of the most important investments of a firm because it increases competitive advantage (Becker, 1962). In this thesis, I investigate the relationship between organization capital and labor investment efficiency (LIE) by using a sample of 33,124 annual data in the U.S. market from 1995 to 2015. The empirical results show that companies with high organization capital have overinvestment or underinvestment, resulting in inefficient labor investment. This result still holds after controlling for additional control variables and considering the endogeneity issue.

關鍵字(中)

★ 組織資本
★ 勞動力投資效率性

關鍵字(英)

★ Organization capital
★ Labor investment efficiency

論文目次

中文摘要 I
ABSTRACT II
誌謝 III
目錄 IV
表目錄 VII
第一章緒論 1
1-1 研究動機 1
1-2 研究目的 2
1-3 研究架構 3
第二章文獻回顧與假說建立 4
2-1 組織資本 4
2-2 勞動力投資效率性 6
2-3 假說建立 9
第三章研究方法 11
3-1 樣本介紹 11
3-2 變數介紹 12
3-2-1 解釋變數─組織資本 12
3-2-2 被解釋變數─勞動力投資效率性 13
3-3 模型介紹 14
第四章實證結果與分析 15
4-1 敘述統計量與Pearson 相關係數 15
4-2 組織資本迴歸分析結果 15
4-3 穩健性測試 17
4-3-1 內生性檢定 17
4-3-2 替代變數 17
4-3-3 控制財務限制之子樣本迴歸 18
4-3-4 控制工會化之子樣本迴歸 19
4-3-5 新增控制變數：管理能力 19
第五章結論 21
參考文獻 22
附錄一 26
附錄二 27
附錄三 29
附錄四 30

參考文獻

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指導教授

黃泓人

審核日期

2020-7-23

推文