| Summary: | 碩士 === 輔仁大學 === 科技管理學程碩士在職專班 === 107 === In this paper, we discuss the relationship between the human capital added valu, the Efficiency of human capital added value and MVA. Based on past papers, we establish a research framework, propose 8 hypotheses, and establish 4 models. In addition, before the analysis and discussion, we used the correlation coefficient matrix table to confirm the correlation of the research variables is not high enough, and then used the original data for subsequent research and analysis.
This thesis shows that (i) the company's EPS have a positive effect on MVA. (ii) In this intangible asset substitution variable, the market share and the human capital have a significant positive correlation with MVA. (iii) The high-tech industry does have the higher MVA.
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