The impact of intellectual capital performance on the profitability of companies: evidence from Tehran stock exchange

Abstract: The aim of this study was to test the relationship between intellectual capital efficiency and profitability is. In this context, the performance of companies using intellectual capital, intellectual capital developed Pulic value is calculated. The impact on corporate profitability (net income, return on equity, return on assets and earnings per share) using panel data regression was assessed. Four years of data (2007-2010) Tehran Stock Exchange 100 member companies (458 companies - years) from they sometimes provide audited financial forms were obtained to calculate human capital, structural capital and physical capital was used. Evidence shows the state if the intellectual capital calculation, positive relationship with the company's profitability. The findings of multivariate regression analysis showed a significant role in explaining each of the components of intellectual capital to profitable companies. In particular, structural capital, intellectual capital as a key part, has

Angaben zum Objekt

• Standort: Deutsche Nationalbibliothek Frankfurt am Main
• Umfang: Online-Ressource
• Sprache: Englisch
• Anmerkungen: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: International Letters of Social and Humanistic Sciences (2015) 61 ; 129-137

Klassifikation und Themen

• Klassifikation: Wirtschaft

Beteiligte, Orts- und Zeitangaben

• Ereignis: Veröffentlichung
• (wo): Mannheim
• (wann): 2015
• Urheber: Mohammadi, Shaban

Weitere Informationen

• DOI: 10.18052/www.scipress.com/ILSHS.61.129
• URN: urn:nbn:de:101:1-2019072713184493398539
• Rechteinformation: Open Access; Open Access; Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Letzte Aktualisierung: 25.03.2025, 13:44 MEZ