Analysis of relations between Intellectual Capital and Earning of Iranian Firm

In this research aimed to investigate a relationship between intellectual capital elements (human capital, customer capital and structural capital) and Earning of companies in the listed companies on Tehran Stack Exchange. So, we investigate the impact of intellectual capital on industry of Tehran Stack Exchange. The Pulic Model was used for measure the intellectual capital and their components. The EPS is used for the Earning of companies. Data required for calculating (VAIC) is collected through the annual reports from 111companies listed in Tehran Stock Exchange during the years 2007-2012. The results of this study confirmed that there is no a relationship between intellectual capital and EPS index of Earning. Difference of Intellectual capital contribution of companies in various Exchange industries is another result of this research.

کلیدواژه ها:

Intellectual Capital (IC) ، Value added intellectual coefficient (VAIC) ، Earning ، EPS and Industry of Tehran Stack Exchange