INVESTIGATING THE IMPACT OF INTELLECTUAL CAPITAL ON CURRENT AND FUTURE FINANCIAL PERFORMANCES OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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NAMAZI MOHAMMAD; EBRAHIMI SHAHLA

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2010 | Volume:1 | Issue:4 Page(s): 4-25

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Title

INVESTIGATING THE IMPACT OF INTELLECTUAL CAPITAL ON CURRENT AND FUTURE FINANCIAL PERFORMANCES OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

NAMAZI MOHAMMAD | EBRAHIMI SHAHLA | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

FINANCIAL PERFORMANCEQ2

PARTIAL LEAST SQUARE (PLS)Q3

LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE)Q2

Abstract

According to the "resource based view of the firm", INTELLECTUAL CAPITAL is a strategic resource that contributes to competitive advantages and superior FINANCIAL PERFORMANCEs. Therefore, the purpose of this article is to investigate the impact of INTELLECTUAL CAPITAL on current and future FINANCIAL PERFORMANCE of listed companies in Tehran Stock Exchange (TSE) by using the "partial least square" technique. The data sample is related to 120 companies on the (TSE) during 1383 to 1385. The results of the hypotheses demonstrate that there is a significant relationship between current and future FINANCIAL PERFORMANCEs and the INTELLECTUAL CAPITAL at both whole companies and' the industrial level, regardless of the firm size, debt structure and pervious FINANCIAL PERFORMANCEs. Further analyses of these findings would indicate that this relationship is positive. Furthermore, generally the relationship between firm size and both current and future FINANCIAL PERFORMANCEs is significantly negative and the relationship between pervious performances and both current and future FINANCIAL PERFORMANCEs is significantly positive at both whole companies and the industrial level. However, the relationship between debt structure and both current and future FINANCIAL PERFORMANCEs is significantly positive at whole companies level and at the industrial level. This relationship is significantly positive in chemical and pharmaceutical industry; however, it is unclear in other industries.

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APA: Copy

NAMAZI, MOHAMMAD, & EBRAHIMI, SHAHLA. (2010). INVESTIGATING THE IMPACT OF INTELLECTUAL CAPITAL ON CURRENT AND FUTURE FINANCIAL PERFORMANCES OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(4), 4-25. SID. https://sid.ir/paper/157324/en

Vancouver: Copy

NAMAZI MOHAMMAD, EBRAHIMI SHAHLA. INVESTIGATING THE IMPACT OF INTELLECTUAL CAPITAL ON CURRENT AND FUTURE FINANCIAL PERFORMANCES OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2010;1(4):4-25. Available from: https://sid.ir/paper/157324/en

IEEE: Copy

MOHAMMAD NAMAZI, and SHAHLA EBRAHIMI, “INVESTIGATING THE IMPACT OF INTELLECTUAL CAPITAL ON CURRENT AND FUTURE FINANCIAL PERFORMANCES OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 4, pp. 4–25, 2010, [Online]. Available: https://sid.ir/paper/157324/en

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