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

video

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

sound

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

Persian Version

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

View:

357
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

484
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

THE IMPACT OF INTELLECTUAL CAPITAL EFFICIENCY ON MARKET VALUE: AN EMPIRICAL STUDY FROM IRANIAN PHARMACEUTICAL COMPANIES

Pages

  195-207

Abstract

 The increasing gap observed between MARKET VALUE and book value of many companies has taken into account towards investigating the impact of INTELLECTUAL CAPITAL (IC) on business performance. IC has been widely considered as a critical tool to deliver the business successfully in an intensive competitive environment. Various models have been suggested to measure the numerous aspects of IC, i.e. the Skandia navigator, Tobin’s Q, and value added intellectual coefficient (VAIC). The aim of this study is to examine the relationship between INTELLECTUAL CAPITAL and MARKET VALUE of pharmaceutical companies, using the VAIC developed by Ante Pulic (2000). Six-year data was obtained from audited financial reports in IRANian Exchange Stock, and used to calculate human capital, structural capital, and capital-employed efficiency of pharmaceutical companies. The results obtained using correlation and multiple regression analysis failed to support the impact of IC on MARKET VALUE. Practically, IC efficiency can be applied as a benchmark and strategic indicator to assess firm value. This study is a pioneering attempt in IRAN to measure the impact of IC efficiency on MARKET VALUE using cross sectional time series data.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    MEHRALIAN, GHOLAMHOSSEIN, RASEKH, HAMID REZA, AKHAVAN, PEYMAN, & SADEH, MOHAMMAD REZA. (2012). THE IMPACT OF INTELLECTUAL CAPITAL EFFICIENCY ON MARKET VALUE: AN EMPIRICAL STUDY FROM IRANIAN PHARMACEUTICAL COMPANIES. IRANIAN JOURNAL OF PHARMACEUTICAL RESEARCH (IJPR), 11(1), 195-207. SID. https://sid.ir/paper/287929/en

    Vancouver: Copy

    MEHRALIAN GHOLAMHOSSEIN, RASEKH HAMID REZA, AKHAVAN PEYMAN, SADEH MOHAMMAD REZA. THE IMPACT OF INTELLECTUAL CAPITAL EFFICIENCY ON MARKET VALUE: AN EMPIRICAL STUDY FROM IRANIAN PHARMACEUTICAL COMPANIES. IRANIAN JOURNAL OF PHARMACEUTICAL RESEARCH (IJPR)[Internet]. 2012;11(1):195-207. Available from: https://sid.ir/paper/287929/en

    IEEE: Copy

    GHOLAMHOSSEIN MEHRALIAN, HAMID REZA RASEKH, PEYMAN AKHAVAN, and MOHAMMAD REZA SADEH, “THE IMPACT OF INTELLECTUAL CAPITAL EFFICIENCY ON MARKET VALUE: AN EMPIRICAL STUDY FROM IRANIAN PHARMACEUTICAL COMPANIES,” IRANIAN JOURNAL OF PHARMACEUTICAL RESEARCH (IJPR), vol. 11, no. 1, pp. 195–207, 2012, [Online]. Available: https://sid.ir/paper/287929/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button