THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL DISCLOSURE WITH PARTNERSHIP AND SIZE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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.

HEMMATI HODA; JALILI AREZOO

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2012 | Volume:1 | Issue:2 Page(s): 51-63

Download Full-Text

Persian Verion

View:

1,907

Download:

Cites:

Information Journal Paper

Title

THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL DISCLOSURE WITH PARTNERSHIP AND SIZE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

HEMMATI HODA | JALILI AREZOO | Issue Writer Certificate

Keywords

DISCLOSURE OF INTELLECTUAL CAPITALQ2

HUMAN CAPITALQ2

EXTERNAL CAPITALQ2

INTERNAL CAPITALQ2

PARTNERSHIP OF FIRMQ2

SIZE OF FIRMQ2

Abstract

With the development of networking capabilities, there is an enhanced opportunity for sharing information and knowledge world-wide. For an organization to survive, there is a great need for its continuous renewal through the introduction of new, innovative products and processes that are based on new knowledge. As a result, the management, measurement and reporting of intellectual capital have attracted a lot of attention in recent years. Reporting of intellectual capital can lead to more efficient decision-making by managers, shareholders, government and other stakeholders.This paper aims to examine intellectual capital reporting in annual reports and determine the relationship between intellectual capital reporting and size and PARTNERSHIP OF FIRMs.In order to determine the types of intellectual capital items which reported in annual reports, the content analysis method was used. To test the relationship between DISCLOSURE OF INTELLECTUAL CAPITAL and firm’s industry, Spearman Test was conducted.The sample of paper consists of 50 companies which listed in Tehran stock exchange for consecutive years 1387 and 1388.The findings showed that in 1387, EXTERNAL CAPITAL and in 1388, HUMAN CAPITAL had more reporting. There is a significant relationship between intellectual capital reporting and size and PARTNERSHIP OF FIRMs.

Cites

MODELING OF INTANGIBLE ASSETS IN TEHRAN STOCK EXCHANGE FIRMS

References

No record.

Cite

APA: Copy

HEMMATI, HODA, & JALILI, AREZOO. (2012). THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL DISCLOSURE WITH PARTNERSHIP AND SIZE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 1(2), 51-63. SID. https://sid.ir/paper/237959/en

Vancouver: Copy

HEMMATI HODA, JALILI AREZOO. THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL DISCLOSURE WITH PARTNERSHIP AND SIZE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2012;1(2):51-63. Available from: https://sid.ir/paper/237959/en

IEEE: Copy

HODA HEMMATI, and AREZOO JALILI, “THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL DISCLOSURE WITH PARTNERSHIP AND SIZE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 1, no. 2, pp. 51–63, 2012, [Online]. Available: https://sid.ir/paper/237959/en

Related Journal Papers