Redes sociales y rendimiento dinámico de la empresa: Evidencia de la industria de semiconductores de Taiwán

Social Networks and Dynamic Firm Performance: Evidence from the Taiwanese Semiconductor Industry

Autores/as

DOI: https://doi.org/10.6018/rcsar.374161
Palabras clave: Desempeño de la empresa, Interacción de la junta directiva, Eficiencia dinámica, Análisis de la red social de directores

Resumen

Este estudio examina la relación entre la interconexión del consejo directivo y el rendimiento de la empresa. Utilizando datos de la industria de semiconductores de Taiwán de 2013 a 2015, este estudio utiliza la centralidad, los agujeros de la estructura y el número de interconexiones entre consejos directivos como proxies de la interconexión de los consejos directivos. Este estudio también evalúa el rendimiento de la empresa a largo plazo mediante un modelo de análisis envolvente de datos dinámicos. donde se concluye que la interconexión de los directivos mejora la eficiencia dinámica. Utilizando un análisis de la red social de los directivos, también identificamos las cinco mejores empresas con mejor interconexión del consejo directivo en términos de centralidad, agujeros estructurales, y el número de directores interconectados. En general, este trabajo es novedoso en la vinculación de la interconexión de los directivos con la eficiencia dinámica. El estudio enriquece la literatura contable existente sobre el papel de los directivos para influir en el rendimiento de la empresa y evaluar éste desde una perspectiva de eficiencia multidimensional.

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01-01-2021
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Wang, W.-K., Lu, W.-M., Ting, I. W. K., & Chen, Y.-H. (2021). Redes sociales y rendimiento dinámico de la empresa: Evidencia de la industria de semiconductores de Taiwán: Social Networks and Dynamic Firm Performance: Evidence from the Taiwanese Semiconductor Industry. Revista De Contabilidad - Spanish Accounting Review, 24(1), 62-74. https://doi.org/10.6018/rcsar.374161
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