EXPLANATION OF RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL IN AGENCY THEORY PERSPECTIVE: A STRUCTURAL EQUATION MODELING APPROACH

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HEYDARI MEHDI; QADERI BAHMAN; KAFAMI MEHDI

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2015 | Volume:6 | Issue:22 Page(s): 131-151

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Title

EXPLANATION OF RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL IN AGENCY THEORY PERSPECTIVE: A STRUCTURAL EQUATION MODELING APPROACH

Author(s)

HEYDARI MEHDI | QADERI BAHMAN | KAFAMI MEHDI | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

CORPORATE GOVERNANCEQ1

AGENCY COSTSQ2

STRUCTURAL EQUATION MODELINGQ2

Abstract

INTELLECTUAL CAPITAL as an intangible asset produced within a company could be regarded as a strategic asset that enables the company to create competitive advantage and superior financial performance. Because of lack of reporting the INTELLECTUAL CAPITAL items in financial statements, there exists asymmetric information about the INTELLECTUAL CAPITAL between company’s management and shareholders. This may raise AGENCY COSTS. Since raise of CORPORATE GOVERNANCE brings up alleviating AGENCY COSTS, and then, INTELLECTUAL CAPITAL related conflicts between company’s management and shareholders, in this study the relationship between CORPORATE GOVERNANCE and INTELLECTUAL CAPITAL was examined, regarding STRUCTURAL EQUATION MODELING approach in analyzing research data.Data was collected from 68 manufacturing companies listed in the Tehran Stock Exchange in the years 2006 to 2012. The results, after confidence of validation of the findings, showed that there is no significant relationship between CORPORATE GOVERNANCE and INTELLECTUAL CAPITAL.

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APA: Copy

HEYDARI, MEHDI, QADERI, BAHMAN, & KAFAMI, MEHDI. (2015). EXPLANATION OF RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL IN AGENCY THEORY PERSPECTIVE: A STRUCTURAL EQUATION MODELING APPROACH. JOURNAL OF ACCOUNTING KNOWLEDGE, 6(22), 131-151. SID. https://sid.ir/paper/163308/en

Vancouver: Copy

HEYDARI MEHDI, QADERI BAHMAN, KAFAMI MEHDI. EXPLANATION OF RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL IN AGENCY THEORY PERSPECTIVE: A STRUCTURAL EQUATION MODELING APPROACH. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2015;6(22):131-151. Available from: https://sid.ir/paper/163308/en

IEEE: Copy

MEHDI HEYDARI, BAHMAN QADERI, and MEHDI KAFAMI, “EXPLANATION OF RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL IN AGENCY THEORY PERSPECTIVE: A STRUCTURAL EQUATION MODELING APPROACH,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 6, no. 22, pp. 131–151, 2015, [Online]. Available: https://sid.ir/paper/163308/en

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