THE IMPACT OF INTELLECTUAL CAPITAL ON RATIO ECONOMIC VALUE ADDED TO EARNING AND RATIO MARKET VALUE ADDED TO EARNING

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REZAEI EMAD; ABBASI EBRAHIM

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Journal: The Financial Accounting and Auditing Researches Year:2016 | Volume:8 | Issue:31 Page(s): 127-144

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Title

THE IMPACT OF INTELLECTUAL CAPITAL ON RATIO ECONOMIC VALUE ADDED TO EARNING AND RATIO MARKET VALUE ADDED TO EARNING

Author(s)

REZAEI EMAD | ABBASI EBRAHIM | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

THE CALCULATED INTANGIBLE VALUE MODEL (CVI)Q2

RATIO ECONOMIC VALUE ADDED TO EARNING (EVA/EARNING)Q2

RATIO MARKET VALUE ADDED TO EARNING (MVA/EARNING)Q2

Abstract

This study aims at the investigation of the impact of INTELLECTUAL CAPITAL on ratio Economic Value Added to Earning (EVA/Earning) on the other hand it investigates the impact of INTELLECTUAL CAPITAL on ratio Market Value Added to Earning (MYA/Earning). The INTELLECTUAL CAPITAL of companies listed in Tehran Stack Exchange was calculated based on the intangible value model. The research is related to the companies listed in Tehran Stock Exchange, and 69 companies were selected. The data was analyzed through regression in EXCEL spreadsheet, SPSS and Eviews8 software. The results of this study confirmed that there is a significant positive relationship between CVI and EVA/Earning. Regarding the second hypothesis, the significant positive effectiveness of CVI – MYA/Earning was confirmed. According to quantities of high determination coefficient of index EVA/Earning can be better explained, to index MYA/Earning.

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APA: Copy

REZAEI, EMAD, & ABBASI, EBRAHIM. (2016). THE IMPACT OF INTELLECTUAL CAPITAL ON RATIO ECONOMIC VALUE ADDED TO EARNING AND RATIO MARKET VALUE ADDED TO EARNING. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(31), 127-144. SID. https://sid.ir/paper/198215/en

Vancouver: Copy

REZAEI EMAD, ABBASI EBRAHIM. THE IMPACT OF INTELLECTUAL CAPITAL ON RATIO ECONOMIC VALUE ADDED TO EARNING AND RATIO MARKET VALUE ADDED TO EARNING. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2016;8(31):127-144. Available from: https://sid.ir/paper/198215/en

IEEE: Copy

EMAD REZAEI, and EBRAHIM ABBASI, “THE IMPACT OF INTELLECTUAL CAPITAL ON RATIO ECONOMIC VALUE ADDED TO EARNING AND RATIO MARKET VALUE ADDED TO EARNING,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 31, pp. 127–144, 2016, [Online]. Available: https://sid.ir/paper/198215/en

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