ROLE OF BOARD STRUCTURE ON INTELLECTUAL CAPITAL OF FIRMS WITH APPLICATION FUZZY: CASE STUDY PHARMACY FIRMS LISTED IN TEHRAN STOCK EXCHANGE

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AHMADPOUR AHMAD; MALEKIAN ESFANDIAR; ZARE BAHNAMIRI MOHAMMAD JAVAD; NADI ZEINAB

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:3 | Issue:8 Page(s): 73-93

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Title

ROLE OF BOARD STRUCTURE ON INTELLECTUAL CAPITAL OF FIRMS WITH APPLICATION FUZZY: CASE STUDY PHARMACY FIRMS LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

AHMADPOUR AHMAD | MALEKIAN ESFANDIAR | ZARE BAHNAMIRI MOHAMMAD JAVAD | NADI ZEINAB | Issue Writer Certificate

Keywords

BOARD STRUCTUREQ2

INTELLECTUAL CAPITALQ2

PHARMACY FIRMSQ2

FUZZY LOGICQ2

Abstract

This study aims to investigate the relationship between INTELLECTUAL CAPITAL and BOARD STRUCTURE of PHARMACY FIRMS by fuzzy approach. The INTELLECTUAL CAPITAL is measured by the questionnaire with standard arrangements and 96% reliability coefficient, and the BOARD STRUCTURE is recognized by companies’ financial statements.The results show that the independent variable of the size of board directors has positive effects by a 0.133 value on INTELLECTUAL CAPITAL, and that the variables of the ratio of outside directors to firm's board of directors and the ownership concentration of firm's board of directors do not have significant effects on INTELLECTUAL CAPITAL.

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References

EXPLANATION OF INTELLECTUAL CAPITAL EFFECTS ON FINANCIAL PERFORMANCE IN PHARMACY FIRMS WITH FUZZY APPLICATION

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APA: Copy

AHMADPOUR, AHMAD, MALEKIAN, ESFANDIAR, ZARE BAHNAMIRI, MOHAMMAD JAVAD, & NADI, ZEINAB. (2012). ROLE OF BOARD STRUCTURE ON INTELLECTUAL CAPITAL OF FIRMS WITH APPLICATION FUZZY: CASE STUDY PHARMACY FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(8), 73-93. SID. https://sid.ir/paper/163385/en

Vancouver: Copy

AHMADPOUR AHMAD, MALEKIAN ESFANDIAR, ZARE BAHNAMIRI MOHAMMAD JAVAD, NADI ZEINAB. ROLE OF BOARD STRUCTURE ON INTELLECTUAL CAPITAL OF FIRMS WITH APPLICATION FUZZY: CASE STUDY PHARMACY FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;3(8):73-93. Available from: https://sid.ir/paper/163385/en

IEEE: Copy

AHMAD AHMADPOUR, ESFANDIAR MALEKIAN, MOHAMMAD JAVAD ZARE BAHNAMIRI, and ZEINAB NADI, “ROLE OF BOARD STRUCTURE ON INTELLECTUAL CAPITAL OF FIRMS WITH APPLICATION FUZZY: CASE STUDY PHARMACY FIRMS LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 8, pp. 73–93, 2012, [Online]. Available: https://sid.ir/paper/163385/en

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