Dynamic Performance Evaluation of Life Insurance Companies across the Taiwan Strait

• Main Authors: Meng-Hsu Su, 蘇孟栩
• Other Authors: 王維康
• Format: Others
• Language: en_US
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/99030716536231240687

碩士 === 元智大學 === 會計學程 === 99 === This study uses dynamic data envelopment analysis (Dynamic DEA) to evaluate the operating performance of the insurance companies in Taiwan and China. Furthermore, this study adopts panel data regression, which includes the cross-section and the time-series, to investigate the impact of intellectual capital on performance. As the results indicate, in first part, the overall performance of China is better than that of Taiwan and whether in Taiwan or China, the performance of the companies with local capitals is better than those with foreign capitals. In second part, the human capital and structural capital of the intellectual capital has a vast impact on the operating performance of the life insurance companies. The potential applications and strengths of DEA in assessing the life insurance industries in Taiwan and China are highlighted.