Intellectual Capital and Enterprise Performance: Empirical Study in Taiwan High-Tech Industry

摘要

Intellectual capital has been widely recognized as a critical resource for competitive advantage of firms. The purpose of this study was to research how intellectual capital will contribute towards the enterprise value of high-tech companies in Taiwan. By AMOS 17.0 maximum likelihood estimate program, empirical results show a direct and positive effect relationship between the intellectual capital and enterprise performance of 285 high-tech companies. Hence, the importance of intellectual capital cannot be overemphasized in a rapidly changing and competitive business environment.