A Study on Relationship between Intellectual Capital and Refined EVA in Insurance Companies as Member of Tehran Stock Exchange

Considering necessity of recognizing the knowledge-based economy and achieving its foundations in Iran, the main issue of this research is to clarify the relationship between intellectual capital and Refined EVA in insurance companies which are member of Tehran Stock Exchange. In this research, the Refined EVA index was used to evaluate and measure the intellectual capital of the Palick model and also to quantify the economic performance. Accordingly, information about ۱۵ insurance companies during the period of ۲۰۱۱-۲۰۱۶ was analyzed to examine the relationship between these variables. The collected data are calculated using Excel software and analyzed with Eviews®. The results indicated that there is a significant and positive relationship between the components of intellectual capital (human capital, physical capital, and structural capital) with Refined EVA; as an issue that has a decisive role in the success or failure of companies in competitive markets.

کلیدواژه ها:

Intellectual Capital ، Refined EVA ، Human Capital ، Physical Capital ، Structural Capital