THE IMPACT OF DISCLOSE OF INTELLECTUAL CAPITAL COMPONENTS ON FINANCIAL REPORTING QUALITY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

DARABI ROYA

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: INVESTMENT KNOWLEDGE Year:2013 | Volume:1 | Issue:4 Page(s): 105-131

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

1,892

Download:

Cites:

Information Journal Paper

Title

THE IMPACT OF DISCLOSE OF INTELLECTUAL CAPITAL COMPONENTS ON FINANCIAL REPORTING QUALITY

Author(s)

DARABI ROYA | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

INTELLECTUAL CAPITAL COMPONENTSQ2

FINANCIAL REPORTINGQ2

FINANCIAL REPORTING QUALITYQ2

QUALITY OF ACCRUALSQ2

Abstract

This study investigates the relationship of different INTELLECTUAL CAPITAL components on the FINANCIAL REPORTING quality. In order to conduct this study, a sample including 184 accepted companies in Tehran Stock Exchange that work in deference industries between 2006 and 2011 have been selected. The methodology of the present study is co relational research and has an applied purpose. Co relational analysis and multiple linear regressions are the statistical methods are used in this study. The results from hypothesis testing demonstrated among the different components of INTELLECTUAL CAPITAL, two components of capital employed efficiency and human capital efficiency have significant positive effect on the dependent variable of FINANCIAL REPORTING quality and structural capital efficiency has a significant negative effect on the FINANCIAL REPORTING quality. Among these three components of INTELLECTUAL CAPITAL, the effect of human capital efficiency on the FINANCIAL REPORTING quality is stronger with than the other two factors.

Cites

References

Cite

APA: Copy

DARABI, ROYA. (2013). THE IMPACT OF DISCLOSE OF INTELLECTUAL CAPITAL COMPONENTS ON FINANCIAL REPORTING QUALITY. INVESTMENT KNOWLEDGE, 1(4), 105-131. SID. https://sid.ir/paper/188000/en

Vancouver: Copy

DARABI ROYA. THE IMPACT OF DISCLOSE OF INTELLECTUAL CAPITAL COMPONENTS ON FINANCIAL REPORTING QUALITY. INVESTMENT KNOWLEDGE[Internet]. 2013;1(4):105-131. Available from: https://sid.ir/paper/188000/en

IEEE: Copy

ROYA DARABI, “THE IMPACT OF DISCLOSE OF INTELLECTUAL CAPITAL COMPONENTS ON FINANCIAL REPORTING QUALITY,” INVESTMENT KNOWLEDGE, vol. 1, no. 4, pp. 105–131, 2013, [Online]. Available: https://sid.ir/paper/188000/en

Related Journal Papers