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Life Insurance Companies' Performance and Intellectual Capital: A long-term perspective

Author

Listed:
  • Qian Long Kweh

    (Department of Accounting, Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus, 26700 Muadzam Shah, Pahang, Malaysia)

  • Wen-Min Lu

    (Department of Financial Management, National Defense University, No. 70, Section 2, Zhongyang North Road, Beitou, Taipei 112, Taiwan)

  • Wei-Kang Wang

    (Department of Accounting, Yuan Ze University, 135 Yuan-Tung Road, Chung-Li, Taiwan)

  • Meng-Hsu Su

    (Department of Accounting, Yuan Ze University, 135 Yuan-Tung Road, Chung-Li, Taiwan)

Abstract

This study used dynamic data envelopment analysis (dynamic DEA) to evaluate the operating performance of life insurance companies in Taiwan and China. In addition, this study adopted panel data regression, which employs the cross-section and time-series approaches, to investigate the impact of intellectual capital (IC) on operating performance. The results indicated that the overall performance of life insurance companies in China was better than that of life insurance companies in Taiwan. Furthermore, in both countries, the performance of life insurance companies with local capital was better than that of companies with foreign capital. The results also showed that human capital (HC) and structural capital (SC) had impacts on the operating performance of life insurance companies. The potential applications and strengths of DEA in assessing the life insurance industries in Taiwan and China are highlighted.

Suggested Citation

  • Qian Long Kweh & Wen-Min Lu & Wei-Kang Wang & Meng-Hsu Su, 2014. "Life Insurance Companies' Performance and Intellectual Capital: A long-term perspective," International Journal of Information Technology & Decision Making (IJITDM), World Scientific Publishing Co. Pte. Ltd., vol. 13(04), pages 755-777.
    • Handle: RePEc:wsi:ijitdm:v:13:y:2014:i:04:n:s0219622014500588
    DOI: 10.1142/S0219622014500588
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    Citations

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    Cited by:

    1. Douglas Bujakowski, 2021. "China's nonlife insurance market: New insights from the China Insurance Yearbook," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 24(1), pages 127-135, March.
    2. Maoguo Wu & Yanyuan Wang, 2018. "Influencing Factors of Corporate Performance of Life Insurance Companies – Evidence from China," Accounting and Finance Research, Sciedu Press, vol. 7(2), pages 219-219, May.
    3. Wei-han Liu & Qian Long Kweh, 2022. "Reexamining nonlinear effects of intellectual capital on firm efficiency," Annals of Operations Research, Springer, vol. 315(2), pages 1319-1344, August.
    4. Wen-Min Lu & Qian Long Kweh & Kai-Chu Yang, 2022. "Multiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performance," Annals of Operations Research, Springer, vol. 315(2), pages 1243-1262, August.
    5. Mohammad Nourani & VGR Chandran & Qian Long Kweh & Wen-Min Lu, 2018. "Measuring Human, Physical and Structural Capital Efficiency Performance of Insurance Companies," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 137(1), pages 281-315, May.

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