The Investigation the Interactive Effect of Intellectual Capital and Investment Efficiency on Firm Value in Tehran Stock Exchange
Today's, knowledge-based economy represents a great change and shift from financial resources to knowledge. Although the role of physical and financial assets in order to achieve the organization's objectives cannot be denied, but what is important is that today's science, technology,...
| 發表在: | مطالعات تجربی حسابداری مالی |
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| Main Authors: | , |
| 格式: | Article |
| 語言: | 波斯语 |
| 出版: |
Allameh Tabataba'i University Press
2016-09-01
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| 主題: | |
| 在線閱讀: | https://qjma.atu.ac.ir/article_7108_c69afa7b495f4a865f65cef474b11b89.pdf |
| 總結: | Today's, knowledge-based economy represents a great change and shift from financial resources to knowledge. Although the role of physical and financial assets in order to achieve the organization's objectives cannot be denied, but what is important is that today's science, technology, good customer relations, information systems, those constitute organization’s Intellectual Capital, are known as key success factors in information era. It’s believed that intellectual capital, including human capital and structural capital, hasimportant and growing role in firm’s performance and effects on its financial achievements. This study examined the interactive effects of intellectual capital and its components on the value of the investment efficiency of listed companies in Tehran Stock Exchange. To do so, the information of 105 companies during 1388 to 1393 was selected from companies listed on the stock exchange. The results of the study indicate a significant and positive relationship between Interactive effects of the coefficient value added andintellectual capital and its components including efficiency of communicational and structural capital and investment efficiency on the value of the company. |
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| ISSN: | 2821-0166 2538-2519 |