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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/77212

    Title: 經理人文化認同與公司無形資產投資決策之關聯性-以S&P500指數上市公司為例
    Authors: 張義綱;Chang, Yi-Kang
    Contributors: 財務金融學系
    Keywords: 文化;無形資產投資
    Date: 2018-07-23
    Issue Date: 2018-08-31 14:26:59 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究主要探討在控制公司所在環境國家文化之後,經理人文化背景是否仍對公司無形資產投資的決策具有影響力,並找出經理人出生地(幼年時期)、就讀大學(後青少年時期)、上一份工作(工作時期)三階段中,哪一階段形成的文化認同確實影響經理人行為,藉此研究文化認同是否存在不變性。
    ;In this paper, I investigate whether CEO’s cultural identity has impact on firm’s intangible investment decisions after controlling for firm’s cultural identity. Furthermore, I study CEO’s cultural identity that affects his/her behavior was formed during which of the three different stages of lifetime: the country of the birthplace (childhood period), the university (late adolescent period) and the last job working place (working period); and examine whether the cultural identity is time-invariant.

    Utilizing cultural dimensions proposed by Hofstede and Schwartz to identify the CEO and the firm’s cultural identity, I confirm that CEO’s cultural identity does affect firm’s intangible investment decisions after controlling for firm’s cultural identity. I also find that during the childhood and the late adolescent period: uncertainty avoidance and long-term perspective are positively related to firm’s intangible investment decisions, while harmony reveals a negative relation. And hierarchy is negatively related at all three stages.

    After employing instrumental variables in robustness tests, the results of uncertainty avoidance and harmony remain unchanged, and hierarchy become negative only in the work period. More importantly, I find that cultural identity formed in the late adolescent period has larger impact on firm’s intangible investment decisions. Therefore, I conclude that the cultural identity is not time-invariant, whereas it will be changed due to the change of the environment.
    Appears in Collections:[財務金融研究所] 博碩士論文

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