Investigation the impact of VAIC on Q and GR

This study attempts to investigate a relationship between Value added intellectual coefficient (VAIC) and Tobin's Q Ratio and Revenue Growth (GR) in the listed companies on Tehran Stack Exchange. The (VAIC) model is used to measure intellectual capital and their components. The time period and place of research is relevant to the companies listed in Tehran Stock Exchange during the years 2007-2012; and 111 companies have been selected from this community as the research sample. The results of this study The First International Conference on Political Epic (with an Approach to Middle East Developments) & Economic Epic (with an Approach to Management and Accounting) confirmed that there is a positive and significant relationship between intellectual capital and (GR). But there is not any relationship between intellectual capital and Tobin Q index.

کلیدواژه ها:

Intellectual Capital (IC) ، Value added intellectual coefficient (VAIC) ، Tobin's Q (Q) ، Revenue Growth (GR) ، Tehran Stack Exchange