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HEJAZI REZVAN; RASHIDI MITRA

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Journal: The Financial Accounting and Auditing Researches Year:2013 | Volume:4 | Issue:16 Page(s): 95-121

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HEJAZI REZVAN | RASHIDI MITRA | Issue Writer Certificate

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Abstract

One of the challenges and problems of traditional accounting systems is that financial statements and reports of corporations do not disclose value of intellectual properties. Though the role of intellectual properties in creating value added to organization is so much more than other assets, but they are not presented in such statements. So, accountants and accounting systems have a very important role for finding an effective ways for measuring and controlling intellectual capital by presenting new models and assessments methods.This research studies the factors affecting the intellectual capital in companies which are listed in Tehran stock exchange. This essay examines these factors through four hypotheses. Our society is all accepted companies in TSE which have presented their financial statements in 2009. Independent factors in this essay are assets, gross profit rate, ratio of shareholders equity and company establishment date. Meanwhile, intellectual capital factors are considered as dependent factors.The findings of testing hypotheses show that total amount of assets and gross profit rate have a positive effect in showing intellectual capital, but company age and ratio of shareholders have no effect for presenting intellectual capital. At last we got that effect of gross profit is more than effect of total amount of assets.

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APA: Copy

HEJAZI, REZVAN, & RASHIDI, MITRA. (2013). WITHOUT TITLE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(16), 95-121. SID. https://sid.ir/paper/198169/en

Vancouver: Copy

HEJAZI REZVAN, RASHIDI MITRA. WITHOUT TITLE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2013;4(16):95-121. Available from: https://sid.ir/paper/198169/en

IEEE: Copy

REZVAN HEJAZI, and MITRA RASHIDI, “WITHOUT TITLE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 16, pp. 95–121, 2013, [Online]. Available: https://sid.ir/paper/198169/en

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