Relationship between Intellectual Capital and Firms Performance at Tehran Stock Exchange (TSE)

Subject Areas : Management Accounting

Hashem Nikoomaram ¹ , Hoseyn Zarafshan ²

1 - نویسنده اول و مسئول مکاتبات.
2 - ندارد

Received: 2014-11-16 Accepted : 2014-11-16 Published : 2008-12-21

Keywords: Intellctual capital, Human Capital, Structural Capital, Customer Capital and&#x0D, &#x0D, Firms P,

Abstract :

This research discusses about the relationship between Intellectual capitaland performance of accepted companies in Tehran Stock Exchange (TSE).Here, the measures of performance assessmsnt of net profit, Return onInvestment, Economic Values Added are considered. Indeed, this research canreply to this question. "does the Intellectual capital influence on performance ofStudied companies, or not?" The concept of intellectual capital is trying to usethe avallble knowledge and intangible assets effectivity. Dimentions ofintellectual Capital include three parts: such as human capital structural capitalwich are considered research.From the purpose viewpoint method of this research is applicable and itsexecutive way is descriptive based on corellation that for analysis of hypothesisis used from the panel analytic method and for estimation of parameters ofregresion model is used from the pocied least squares method. For gatheringthe required data, the research are used of audited financial statement ofaccepted companies in Tehran Stock Exechange (TSE).The achieved results of research hypothesis test during 2002 – 2006 showedthat there is a significant relation between intellectual capital and performanceindexes in all of the studied companies and the intellectual capital had affectedon these indexes.