INVESTIGATING THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND MARKET VALUE AND FINANCIAL PERFORMANCE IN NON-FINANCIAL COMPANIES

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HEMMATI H.; MOEINADDIN MAHMOOD; MOZAFFARI SHAMSI MARYAM

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Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:7 Page(s): 23-48

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Title

INVESTIGATING THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND MARKET VALUE AND FINANCIAL PERFORMANCE IN NON-FINANCIAL COMPANIES

Author(s)

HEMMATI H. | MOEINADDIN MAHMOOD | MOZAFFARI SHAMSI MARYAM | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

MARKET VALUE TO BOOK VALUEQ2

FINANCIAL PERFORMANCEQ2

Abstract

One of the main limitations and weaknesses in the traditional accounting system is the lack of INTELLECTUAL CAPITAL measurement and presenting such values in companies' financial statements. Because of the importance of INTELLECTUAL CAPITAL and corporate willingness to measure and report it, this article examines the relationship between INTELLECTUAL CAPITAL, FINANCIAL PERFORMANCE and market value of non-financial companies listed in Tehran Stock Exchange during the years 1383 to 1387. Research sample is consisted of 60 companies. In order to test the hypothesis, first required data is collected and INTELLECTUAL CAPITAL based on the Public model has been calculated. Based on the correlation coefficients and regression analysis the results indicate a significant relationship between INTELLECTUAL CAPITAL and market value and FINANCIAL PERFORMANCE in non-financial companies.

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APA: Copy

HEMMATI, H., MOEINADDIN, MAHMOOD, & MOZAFFARI SHAMSI, MARYAM. (2010). INVESTIGATING THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND MARKET VALUE AND FINANCIAL PERFORMANCE IN NON-FINANCIAL COMPANIES. FINANCIAL ACCOUNTING, 2(7), 23-48. SID. https://sid.ir/paper/168229/en

Vancouver: Copy

HEMMATI H., MOEINADDIN MAHMOOD, MOZAFFARI SHAMSI MARYAM. INVESTIGATING THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND MARKET VALUE AND FINANCIAL PERFORMANCE IN NON-FINANCIAL COMPANIES. FINANCIAL ACCOUNTING[Internet]. 2010;2(7):23-48. Available from: https://sid.ir/paper/168229/en

IEEE: Copy

H. HEMMATI, MAHMOOD MOEINADDIN, and MARYAM MOZAFFARI SHAMSI, “INVESTIGATING THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND MARKET VALUE AND FINANCIAL PERFORMANCE IN NON-FINANCIAL COMPANIES,” FINANCIAL ACCOUNTING, vol. 2, no. 7, pp. 23–48, 2010, [Online]. Available: https://sid.ir/paper/168229/en

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