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Based on the samples of Shanghai and Shenzhen listed companies in China's steel industry from 2015 to 2020, this paper establishes a fixed effect model to analyze the influence of heterogeneous human capital on enterprise value. The results show that the knowledge-based human capital has less positive impact on the enterprise value of steel enterprises, but the technology-based human capital has a significant impact on them. Therefore, compared with knowledge-based human capital, steel enterprises should pay more attention to the accumulation of technology-based human capital in the process of development to promote the improvement of enterprise value.
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Han et al. (2022) studied this question.
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