THE INCREMENTAL INFORMATION CONTENT OF THE INTELLECTUAL CAPITALS ATTRIBUTES AND FIRMS VALUE

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REZEI FARZIN; DEHGHAN KHANGHAHI BITA

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:14 Page(s): 45-63

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Title

THE INCREMENTAL INFORMATION CONTENT OF THE INTELLECTUAL CAPITALS ATTRIBUTES AND FIRMS VALUE

Author(s)

REZEI FARZIN | DEHGHAN KHANGHAHI BITA | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

RELATIONAL CAPITALQ2

STRUCTURAL CAPITALQ2

HUMAN CAPITALQ2

LIFE CYCLEQ2

Abstract

The main objective of this paper is to examine the incremental information content of INTELLECTUAL CAPITALs of the firms listed in Tehran Stock Exchange according to the LIFE CYCLE stages. Research samples included 74 firms during 1381-1387. The results of hypothesis testing utilizing "multiple regression method" suggests that attributes of INTELLECTUAL CAPITAL don’t have incremental information content regarding firm's market values. The relative information content of the attributes of INTELLECTUAL CAPITAL however is different at each stage of LIFE CYCLE. Other results indicate that the highest correlation between the firm market value and INTELLECTUAL CAPITAL is in the adolescence stage and in the next step the highest correlation is in the growth stage and the lowest correlation is in the decline stage.

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APA: Copy

REZEI, FARZIN, & DEHGHAN KHANGHAHI, BITA. (2012). THE INCREMENTAL INFORMATION CONTENT OF THE INTELLECTUAL CAPITALS ATTRIBUTES AND FIRMS VALUE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(14), 45-63. SID. https://sid.ir/paper/198250/en

Vancouver: Copy

REZEI FARZIN, DEHGHAN KHANGHAHI BITA. THE INCREMENTAL INFORMATION CONTENT OF THE INTELLECTUAL CAPITALS ATTRIBUTES AND FIRMS VALUE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(14):45-63. Available from: https://sid.ir/paper/198250/en

IEEE: Copy

FARZIN REZEI, and BITA DEHGHAN KHANGHAHI, “THE INCREMENTAL INFORMATION CONTENT OF THE INTELLECTUAL CAPITALS ATTRIBUTES AND FIRMS VALUE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 14, pp. 45–63, 2012, [Online]. Available: https://sid.ir/paper/198250/en

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