| dc.description.abstract | Compared to western countries, Taiwan governor and corporates are still in the beginning in corporate governance area, so we gathered all Taiwan companies that total assets above $15 billion NTD in 2012 to be our sources. We have five variables: sex, tenure, shareholding ratio, educational background and busy level, and use board independence to be the moderator. Our research wants to discuss the relationship among board intellectual capital, board independence, and corporate performance.
We use regression analysis to receive the outcome, and our research has two hypotheses:
Hypothesis 1: Board intellectual capital and corporate performance have a positive correlation.
Hypothesis 2: When board tends to control and supervise, board independence has a positive effect in the relationship between board intellectual capital and corporate performance; when board tends to provide resources to company, board independence has a negative effect in the relationship between board intellectual capital and corporate performance.
According to our research, we found the hypothesis 1 tested to be correct, so the results showed that there exists a positive correlation between board intellectual capital and corporate performance. Besides, the research outcome also showed that Taiwan companies’ board tend to provide resources, not to control and supervise, so board independence affects negatively in the relationship between board intellectual capital and corporate performance.
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