METHODS OF MEASURING INTELLECTUAL CAPITAL AND ECONOMIC ADDED VALUE

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.

REZAEI EMAD; ABBASI EBRAHIM

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2016 | Volume:8 | Issue:29 Page(s): 0-0

Download Full-Text

Persian Verion

View:

1,390

Download:

Cites:

Information Journal Paper

Title

METHODS OF MEASURING INTELLECTUAL CAPITAL AND ECONOMIC ADDED VALUE

Author(s)

REZAEI EMAD | ABBASI EBRAHIM | Issue Writer Certificate

Keywords

VALUE ADDED INTELLECTUAL COEFFICIENT - PULIC (AVIC) MODELQ2

THE STANDARD MODEL (IC)Q2

THE CALCULATED INTANGIBLE VALUE MODEL (CVI)Q2

ECONOMIC VALUE ADDED (EVA) AND THE PRICE OF PER SHARE COMPARED TO THE EARNINGS OF PER SHARE (P / E)Q2

Abstract

In this study the intellectual capital of companies listed in Tehran Stack Exchange was calculated through three different methods. Then impact of each method on the economic value added (EVA) and the Price-Earnings Ratio (P/E) were investigated. Methods of measuring intellectual capital are: calculated intangible value model (CVI), conventional model (IC) and value added intellectual capital - Pulic (VAIC) model. The time period and place of research is related to the companies listed in Tehran Stock Exchange during the years 2007-2012; and 111 companies were selected. The data were analyzed through regression in EXCEL spreadsheet, SPSS and Eviews8 software. The results of this study confirmed that there is a significant positive relationship between IC and EVA, but the IC - P/E relationship is not significant in the first hypotheses. Regarding the second hypothesis, only the effect of CVI - EVA was confirmed. And the third hypothesis (the relationship between Value Added Intellectual Capital - VAIC and Value Added Capital Employed - VACA) to (EVA) was accepted. So, a significant positive relationship was observed between coefficient of Structural Capital Value Added and P/E.

Cites

No record.

References

No record.

Cite

APA: Copy

REZAEI, EMAD, & ABBASI, EBRAHIM. (2016). METHODS OF MEASURING INTELLECTUAL CAPITAL AND ECONOMIC ADDED VALUE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(29 ), 0-0. SID. https://sid.ir/paper/361517/en

Vancouver: Copy

REZAEI EMAD, ABBASI EBRAHIM. METHODS OF MEASURING INTELLECTUAL CAPITAL AND ECONOMIC ADDED VALUE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2016;8(29 ):0-0. Available from: https://sid.ir/paper/361517/en

IEEE: Copy

EMAD REZAEI, and EBRAHIM ABBASI, “METHODS OF MEASURING INTELLECTUAL CAPITAL AND ECONOMIC ADDED VALUE,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 29 , pp. 0–0, 2016, [Online]. Available: https://sid.ir/paper/361517/en

Related Journal Papers