Evaluation of intellectual capital quantitative models by financial performance variables

Subject Areas : Management Accounting

Peyman Nouri Brujerdi ^{1 *} , mohammad Mahmoodi ^{2 *} , kazem Haronkolaee ^{3 *}

1 - ندارد
2 - ندارد
3 - ندارد

Received: 2010-05-05 Accepted : 2010-07-12 Published : 2010-06-22

Keywords: Intellectual Capital, intellectual capital quantitat, Financial Performance, Knowledge,

Abstract :

Knowledge is a core of production and development. the power of production isbased on knowledge and intellect . Hence, current accounting systems cannot beingenabled to calculate and measure intelligence or knowledge of companies.If so is important and as a problematic subject in performance assessment ofcompanies is known , the Inability of measurement and calculation caused to haveno logical decision for investors .In this paper, we proposed four financial quantitative models of intellectual capitalcalculation and also we have examined correlation between financial models ofintellectual capital and performance assessment factors such as net profit and cashflows in Tehran capital market and According to the result ,the second and thirdmodels to first and forth , and the first to forth have more correlation with financialperformance variables and, so are more appropriate models for performancemeasurement and assessment in companies.