The impact of intangible assets on firms’ sustainable growth and value with the role of intellectual capital in firms listed on the Tehran Stock Exchange
Zahra Houshmand Naghibi
1
(
Department of Accounting and Management Accounting, Islamshahr Islamic Azad University, Iran
)
Mitra Mirzaei
2
(
Master's student in accounting, Islamic Azad University, Islamshahr branch
)
الکلمات المفتاحية: Intangible Assets, Sustainable Growth, Firm Value, The Role Of Intellectual Capital,
ملخص المقالة :
The present study seeks to examine how intangible assets affect firm value and sustainable growth with the role of intellectual capital in firms listed on the Tehran Stock Exchange. The present work is an applied piece of research in terms of research goals and descriptive research in terms of nature and methods. As this study analyzes the current state of indicators by collecting data from the past, it also falls into the category of descriptive and retrospective studies. To perform this study, four hypotheses were developed and 138 firms were sampled through systematic elimination over the seven years of 2015-2021. Data on research indicators were collected in Excel and analyzed in Eviews statistical software. The results of testing the hypotheses suggested that intangible assets affected sustainable growth and firm value directly and significantly. Moreover, intellectual capital was revealed to impact the relationship between intangible assets and sustainable growth as well as the relationship between intangible assets and firm value.
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