INVESTIGATION OF THE INTELLECTUAL CAPITAL EFFECTS ON EFFICIENCY AS A MEASURE OF BUSINESS PERFORMANCE

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GHAYOURI MOGHADAM A.; MOHAMADI ZANJIRANI D.; NEMATOLLAHI Z.

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Journal: Financial Accounting Research Year:2012 | Volume:4 | Issue:3 (13) Page(s): 87-104

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Title

INVESTIGATION OF THE INTELLECTUAL CAPITAL EFFECTS ON EFFICIENCY AS A MEASURE OF BUSINESS PERFORMANCE

Author(s)

GHAYOURI MOGHADAM A. | MOHAMADI ZANJIRANI D. | NEMATOLLAHI Z. | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

HUMAN CAPITALQ2

STRUCTURAL CAPITALQ2

EMPLOYED CAPITALQ2

EFFICIENCYQ2

DATA ENVELOPMENT ANALYSIS (DEA)Q2

Abstract

The main objective of this research is to measure INTELLECTUAL CAPITAL and investigate its effect on EFFICIENCY as a measure of performance evaluation among 3 types of industry, that are, medicinal products industry, chemical products industry and automobile and parts industry. In this study, firstly using DEA technique, EFFICIENCY levels of DMUs (considering their financial information and ratios) as a unique and integrated measure of performance have been calculated and then the effects of IC and its components, including HUMAN CAPITAL, STRUCTURAL CAPITAL, and EMPLOYED CAPITAL on performance (calculated EFFICIENCY) have been evaluated. The results derived are as follow irrespective of the financial leverage and stock price effects on performance: The HUMAN CAPITAL relates negatively to performance in all types of industries. However, this relationship is significant except for medicinal products industry. Irrespective of insignificance, the effect of STRUCTURAL CAPITAL on performance in all industries excluding medicinal products industry is positive. The EMPLOYED CAPITAL is positively related to performance in all types of industries, although this relationship is significant only in chemical products industry and automobile and parts industry. Finally, the INTELLECTUAL CAPITAL affects performance negatively in all industries, but it is significant only in automobile and parts industry. Considering obtained results, it can be concluded that type of industry cannot moderate substantially the relationship between IC and performance.

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APA: Copy

GHAYOURI MOGHADAM, A., MOHAMADI ZANJIRANI, D., & NEMATOLLAHI, Z.. (2012). INVESTIGATION OF THE INTELLECTUAL CAPITAL EFFECTS ON EFFICIENCY AS A MEASURE OF BUSINESS PERFORMANCE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 4(3 (13)), 87-104. SID. https://sid.ir/paper/155196/en

Vancouver: Copy

GHAYOURI MOGHADAM A., MOHAMADI ZANJIRANI D., NEMATOLLAHI Z.. INVESTIGATION OF THE INTELLECTUAL CAPITAL EFFECTS ON EFFICIENCY AS A MEASURE OF BUSINESS PERFORMANCE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2012;4(3 (13)):87-104. Available from: https://sid.ir/paper/155196/en

IEEE: Copy

A. GHAYOURI MOGHADAM, D. MOHAMADI ZANJIRANI, and Z. NEMATOLLAHI, “INVESTIGATION OF THE INTELLECTUAL CAPITAL EFFECTS ON EFFICIENCY AS A MEASURE OF BUSINESS PERFORMANCE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 4, no. 3 (13), pp. 87–104, 2012, [Online]. Available: https://sid.ir/paper/155196/en

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