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

  • سال انتشار: 1393
  • محل انتشار: اولین کنفرانس ملی اقتصاد، مدیریت و فرهنگ ایرانی اسلامی
  • کد COI اختصاصی: VALIASR01_224
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 785
دانلود فایل این مقاله

نویسندگان

Shahla Talari

MA Accounting author: Accounting Department, Allameh Naeini Institute of Higher Education,Naein, Iran

M.Aesmail Sohrabifard

MA student of Accounting, Science and Research Branch, Islamic Azad University, EastAzerbaijan, Iran

M.A۲Hamid Reza Vakilifard.ph.d

Associate Professor, Islamic Azad University, Science and Research Branch of Tehran

چکیده

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

مقالات مرتبط جدید

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.