جستجوی مقالات مرتبط با کلیدواژه "اجزای سرمایه فکری" در نشریات گروه "حسابداری"

In today's knowledge-based economy, intellectual capital is the main factor in the superiority and improvement of companies' performance. Intellectual capital includes all the resources of the organization that increase the value of the organization as well as the competence of the organization. Thus, it shows that the management of intellectual capital will effectively and efficiently increase the value and financial performance of the organization. This study investigated the relationship between intellectual capital components and financial performance of companies accepted in Tehran Stock Exchange.To achieve this goal, the Palick Model (2000) has been used to measure intellectual capital, including human capital, structural capital and physical capital. The dependent variable in financial performance research is measured using the return on assets index. In addition, the effect of some of the company's features, such as financial leverage and firm size, iscontrolled by regression models. The statistical population of this study is all companies accepted in Tehran Stock Exchange for a period of 7 years between 2013 and 2019. Based on the systematic elimination sampling, 128 companies and a total of 1458 years of the company were considered as a statistical sample was taken. The present research is applied in terms of the purpose and in terms of collecting data in the descriptive-post-event research group. For examining the hypotheses, multivariate regression models were used using Eviews8 software. The results of this study indicate that there is a meaningful relationship between financial and human capital efficiency with financial performance. But the relationship between capital construction capital and corporate finance performance has not been confirmed.

In this study, the impact of voluntary disclosure of intellectual capital components on stock returns of companies listed in Tehran Stock Exchange's has been studied. In order to measure of voluntary disclosure of intellectual capital components, a checklist developed by Li (2007) and Ibekonel et al (2013), to gather information related to the disclosure of human capital, structural and relational capital by reports of the board of directors examined companies, has been used. Research data through multiple linear regression by using panel data and fixed effects were analyzed. In the course of this study, 137 companies through systematically sampling removed, the 5-year period 2011- 2014 statistical tests should be performed on them. The results show that this voluntary disclosure of intellectual capital components of stock returns is positive and significant effect. In other words, the components of intellectual capital, the greater the level of information disclosure, investor concerns and as a result, their investment risk will be reduced. In this case, their confidence level increase expected returns, to improve and to follow the trend of stock prices spiral upwards and eventually they will increase stock returns results in conformity with the findings of Li (2007).