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تعیین همبستگی منابع سرمایه فکری و سنجش تأثیر آنها بر ارزش شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
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Abstract: (8899 Views) |
| In the knowledge economy, intellectual capital has become one of the primary sources of competitive advantage for a firm. Given the remarkable shift in the underlying production factors of a business within the new knowledge economy, it is important for firms to be aware of the elements of intellectual capital that would lead to value creation. Building upon knowledge, this study aims to explore and examine the relationship between intellectual capital components and their relationship with the value companies has been done.
The research method is descriptive and correlational order to measure intellectual capital use index of value added intellectual capital. The research sample consisted of 107 companies listed in Tehran Stock Exchange, for a 5-year period from 1385 to 1389 isons. Results of correlation test was used to test the hypotheses how a significant positive correlation between human capital and structural capital and structural capital and intellectual assets and there is a significant positive correlation But there is no significant positive correlation between human capital and intellectual property. The results of the test using the regression method shows that all companies that organizational capital and customer capital ratio of market value to book value, but a relation between human capital and intellectual assets has no relation with the ratio of market value to book value. |
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| Keywords: Intellectual Capital, Human Capital, Organizational Capital, Customer Capital, Intellectual Property |
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Full-Text [PDF 784 kb]
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Type of Study: Research |
Subject:
Special
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