The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy

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BONABI GHADIM RAHIM; VAEZ SEYED ALI; Ensani Ramin

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Journal Paper

Paper Information

Journal: FINANCIAL ACCOUNTING RESEARCH Year:2022 | Volume:14 | Issue:2 (52) Page(s): 63-90

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Title

The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy

Author(s)

BONABI GHADIM RAHIM | VAEZ SEYED ALI | Ensani Ramin | Issue Writer Certificate

Keywords

Intellectual Capital Value Added

Intellectual Capital Efficiency

Sustainability Performance

Business Strategy

Abstract

Intellectual capital as an intangible asset and also due to the possibility of continuous learning can be a stimulus for creating a competitive advantage for companies and as a result, more stability and a forward-looking view in earning profits, and paying attention to it may result in reducing the value gap and increasing the reliability of financial statements items. This study aims to investigate the effect of intellectual capital on sustainability performance reporting and business strategy of companies listed on the Tehran Stock Exchange. For this purpose, the data of 126 companies listed on the Tehran Stock Exchange in the period of 2013-2021 were collected and analyzed using multiple regression models. The results showed that the intellectual capital coefficient and its elements have a positive effect on companies’,sustainable performance reporting and also the intellectual capital coefficient and the efficiency of structural and physical capital have a positive effect on futuristic strategy while the efficiency of human capital has no effect on business strategy, Which in order to provide more information transparency, it is necessary to increase information and standardization of intellectual capital reporting in financial statements.

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APA: Copy

BONABI GHADIM, RAHIM, VAEZ, SEYED ALI, & Ensani, Ramin. (2022). The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 14(2 (52) ), 63-90. SID. https://sid.ir/paper/1140755/en

Vancouver: Copy

BONABI GHADIM RAHIM, VAEZ SEYED ALI, Ensani Ramin. The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2022;14(2 (52) ):63-90. Available from: https://sid.ir/paper/1140755/en

IEEE: Copy

RAHIM BONABI GHADIM, SEYED ALI VAEZ, and Ramin Ensani, “The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 14, no. 2 (52) , pp. 63–90, 2022, [Online]. Available: https://sid.ir/paper/1140755/en

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