STUDY ON THE IMPORTANCE AND ROLE OF INTELLECTUAL CAPITAL IN PORTFOLIO SELECTION AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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HAMIDIYANPOUR FAKHRIYE; NEAMATOLLAHI ZAEIME

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2013 | Volume:3 | Issue:11 Page(s): 133-160

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Title

STUDY ON THE IMPORTANCE AND ROLE OF INTELLECTUAL CAPITAL IN PORTFOLIO SELECTION AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

HAMIDIYANPOUR FAKHRIYE | NEAMATOLLAHI ZAEIME | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

PORTFOLIOQ2

DATA ENVELOPMENT ANALYSIS (DEA)Q2

TEHRAN STOCK EXCHANGEQ2

Abstract

The objective of this research is to study the importance of INTELLECTUAL CAPITAL in investors’ decision-making. In fact, this research aims to answer the question of whether it is necessary to disclose information concerning INTELLECTUAL CAPITAL of business entities to investors. The authors, using DEA approach, selected two groups of PORTFOLIOs (each consists of 36 PORTFOLIOs) from companies listed in TEHRAN STOCK EXCHANGE in the years 1383-1388. The difference between these two groups is only in input variable that intellectual value added of capital is taken for one group and tangible assets efficiency is taken for the other. Finally, in order to answer the research question, returns of two groups have been compared with each other, using statistical tests.The results indicated that INTELLECTUAL CAPITAL has a significant role in investors’ decision-making. Thus it is necessary the required information about INTELLECTUAL CAPITAL created by companies be disclosed in their financial statements or in other general information resources. This requires developing appropriate standards.

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APA: Copy

HAMIDIYANPOUR, FAKHRIYE, & NEAMATOLLAHI, ZAEIME. (2013). STUDY ON THE IMPORTANCE AND ROLE OF INTELLECTUAL CAPITAL IN PORTFOLIO SELECTION AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(11), 133-160. SID. https://sid.ir/paper/163460/en

Vancouver: Copy

HAMIDIYANPOUR FAKHRIYE, NEAMATOLLAHI ZAEIME. STUDY ON THE IMPORTANCE AND ROLE OF INTELLECTUAL CAPITAL IN PORTFOLIO SELECTION AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2013;3(11):133-160. Available from: https://sid.ir/paper/163460/en

IEEE: Copy

FAKHRIYE HAMIDIYANPOUR, and ZAEIME NEAMATOLLAHI, “STUDY ON THE IMPORTANCE AND ROLE OF INTELLECTUAL CAPITAL IN PORTFOLIO SELECTION AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 11, pp. 133–160, 2013, [Online]. Available: https://sid.ir/paper/163460/en

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