CORPORATE GOVERNANCE VS. INTELLECTUAL CAPITAL PERFORMANCE OF THE TEHRAN STOCK EXCHANGE FIRMS

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JALILI A.; HEMMATI H.

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:4 | Issue:11 Page(s): 13-24

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Information Journal Paper

Title

CORPORATE GOVERNANCE VS. INTELLECTUAL CAPITAL PERFORMANCE OF THE TEHRAN STOCK EXCHANGE FIRMS

Author(s)

JALILI A. | HEMMATI H. | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

PHYSICAL CAPITALQ2

HUMAN CAPITALQ2

STRUCTURAL CAPITALQ2

CORPORATE GOVERNANCEQ2

INSTITUTIONAL INVESTORSQ2

Abstract

The main objective of this article is to investigate the relationship between CORPORATE GOVERNANCE and INTELLECTUAL CAPITAL performance of the firms. The dependent variable is the amount of INTELLECTUAL CAPITAL -measured by Value Added INTELLECTUAL CAPITAL Coefficient (VAIC), which based on Pulic model (1998, 2000). On the other hand the independent variables are: the percentage of the firms stocks which is retained by major financial institutes to the total stocks, the ratio of nonexecutive managers to the total members of board of directors, the existence of CEO and/or vice president, and the existence of internal auditing.To test the hypothesizes, the Multi Variables Regression, Panel Data, Two Average Comparison, and Variance Analysis were exploited.The results of the study showed that: There is a meaningful relation between nonexecutive managers and STRUCTURAL CAPITAL variable.A meaningful relation exists between existence of CEO and/or vice president and HUMAN CAPITAL. There is also a meaningful relation between internal auditing, on one hand, and HUMAN CAPITAL and STRUCTURAL CAPITAL on the other hand.

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APA: Copy

JALILI, A., & HEMMATI, H.. (2012). CORPORATE GOVERNANCE VS. INTELLECTUAL CAPITAL PERFORMANCE OF THE TEHRAN STOCK EXCHANGE FIRMS. MANAGEMENT ACCOUNTING, 4(11), 13-24. SID. https://sid.ir/paper/198960/en

Vancouver: Copy

JALILI A., HEMMATI H.. CORPORATE GOVERNANCE VS. INTELLECTUAL CAPITAL PERFORMANCE OF THE TEHRAN STOCK EXCHANGE FIRMS. MANAGEMENT ACCOUNTING[Internet]. 2012;4(11):13-24. Available from: https://sid.ir/paper/198960/en

IEEE: Copy

A. JALILI, and H. HEMMATI, “CORPORATE GOVERNANCE VS. INTELLECTUAL CAPITAL PERFORMANCE OF THE TEHRAN STOCK EXCHANGE FIRMS,” MANAGEMENT ACCOUNTING, vol. 4, no. 11, pp. 13–24, 2012, [Online]. Available: https://sid.ir/paper/198960/en

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