Investigating the relationship between intellectual capital and indices performance assessment of companies in Tehran Stock Exchange

Subject Areas : Management Accounting

دکتر علی اسمعیل زاده مقری ¹ , دکتر محمود همت فر ² , علیرضا زمانیان ³

1 - نویسنده مسئول
2 - ندارد
3 - ندارد

Received: 2010-07-08 Accepted : 2010-09-16 Published : 2010-09-23

Keywords: knowledge based economy, Intellectual Capital, Earning Before Tax, Operational&#x0D, &#x0D, Cash Flows, value added,

Abstract :

The present research is investigating “The relationship between intellectual capitaland indices performance assessment of companies in Tehran Stock Exchange”. Thissubject was tested by searching the relationship between intellectual capital asindependent variable and earning before tax, operating cash flows and value added asa dependent variables. Statistical society of this research includes all admittedcompanies in Tehran Stock Exchange from 1383 to 1387 that have determinedrequirement for statistical society. Then 73 firms of statistical society were selectedand studied