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Information Journal Paper

Title

STUDY OF THE RELATION BETWEEN INTELLECTUAL CAPITAL, VALUE ADDED AND CUMULATIVE ABNORMAL RETURN

Pages

  44-58

Abstract

 Accounting is a regular process to identify measure and report economic information to provide a basis for the conscious judgment of many users. So, in a part of accounting researches, the researchers try to improve decision making process. The world economic growth with rapid developments of technologies in communication and computer sciences has caused basic changes. Then, accessing on-time knowledge and using it properly in firms has been propounded as a competitive advantage. INTELLECTUAL CAPITAL is one of the main subjects to achieve the competitive advantage by the help of a scientific approach in a knowledge-based economy. INTELLECTUAL CAPITAL is used to create and increase the value of companies and the success of a company depends on the management power in using rare resource. Moreover, the VALUE ADDED and CUMULATIVE ABNORMAL RETURN are considered as measurement scales of companies’ performance. So, the INTELLECTUAL CAPITAL along with the physical and financial resource has more value, and this is not mentioned in financial statements.Hence, the aim of the essay is to study the relation between INTELLECTUAL CAPITAL or VALUE ADDED and CUMULATIVE ABNORMAL RETURN of companies in Tehran Exchange Market during 2003-2007. To test the hypothesis, after processing data in EXCELL and SPSS, Pearson coefficients were calculated and Regression Analysis was performed. According to 388 accepted companies, some were omitted and 166 companies remained. Then, by Cokran classified sampling, 63 companies were selected as a sample. By testing the research hypothesis, the results represented a positive and meaningful relation between the INTELLECTUAL CAPITAL and VALUE ADDED of companies and an inverse significant relation between INTELLECTUAL CAPITAL and CUMULATIVE ABNORMAL RETURN of companies. On the other hand, by growing up the INTELLECTUAL CAPITAL of companies their VALUE ADDED will increase and their CUMULATIVE ABNORMAL RETURN will decrease.

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    Cite

    APA: Copy

    HEMMATI, HASSAN, & ZAMANI AMUOGHEIN, RAMIN. (2012). STUDY OF THE RELATION BETWEEN INTELLECTUAL CAPITAL, VALUE ADDED AND CUMULATIVE ABNORMAL RETURN. JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR), 8(24), 44-58. SID. https://sid.ir/paper/151445/en

    Vancouver: Copy

    HEMMATI HASSAN, ZAMANI AMUOGHEIN RAMIN. STUDY OF THE RELATION BETWEEN INTELLECTUAL CAPITAL, VALUE ADDED AND CUMULATIVE ABNORMAL RETURN. JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR)[Internet]. 2012;8(24):44-58. Available from: https://sid.ir/paper/151445/en

    IEEE: Copy

    HASSAN HEMMATI, and RAMIN ZAMANI AMUOGHEIN, “STUDY OF THE RELATION BETWEEN INTELLECTUAL CAPITAL, VALUE ADDED AND CUMULATIVE ABNORMAL RETURN,” JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR), vol. 8, no. 24, pp. 44–58, 2012, [Online]. Available: https://sid.ir/paper/151445/en

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