Investigate the relationship between Intellectual Capital And Returnon Assets and Return on Equity of the companies accepted in thetehran stock exchange

The lack of reflection of the value of intellectual financial reports is one of the most traditional accounting systems failling. In todays knowledge based industry while the role of intellectual capital in creating value for the besiness units more effective than financial capital. This study was conducted to investigate the relationship between Intellectual Capital and Return on Assets and Return on Equity of the companies accepted in the tehran stock exchange. The statical community this research all tehran stock exchanges a researcher with the systematic removal of number 38 item is selected. Research time zone between 1389-1390 and the territory of the place where the tehran stock exchange. In order to measure intellectual capital coefficient value of intellectual capital(VAIC), which is the most widely used method for measuring intellectual capital that Palik aditor it. The results of this study showed a significant relationship between intellectual capital (Added value of physical capital, value added human capital, structural capital value added) with Return on Assets (ROA). But between the intellectual capital with Return on Equity (ROE) meaning ful relationship is not establishe.

کلیدواژه ها:

intellectual capital ، Added value of physical capital ، value added humancapital ، structural capital value added ، Return On Assets ، Return on Equity