The Influences of Intellectual Capital Accumulation and Balanced Scorecard Implementation on Financial Performance: Using a Moderator of Earnings Management
نویسنده
چکیده
This study aims to explore the effects of the intellectual capital accumulation and the balanced scorecard implementation on the financial performance, with the earnings management being a moderator. Interviews were conducted on the objects of the directors (section manager-level and above) from Taiwan-listed semiconductor companies. This study collects all data from the databases of Taiwan Economic Journal (TEJ) and TEAMS, and analyzed the data using a Hierarchical Linear Modeling (HLM3). The results discover that: Taiwan-listed semiconductor companies’ “intellectual capital accumulation” and balanced scorecard implementation respectively make positively significant effects on the ”financial performance”, and “earnings management” making the moderating effect.
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