Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange

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BAHROLOLOUM MOHAMMAD MAHDI; Shamsi Parvaneh

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2019 | Volume:15 | Issue:61 Page(s): 131-155

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Title

Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange

Author(s)

BAHROLOLOUM MOHAMMAD MAHDI | Shamsi Parvaneh | Issue Writer Certificate

Keywords

Disclosure QualityQ2

intellectual capitalQ2

capital costQ1

Human CapitalQ1

structural capitalQ1

Abstract

The main aim of the present study is to examine the effect of intellectual capital Disclosure Quality on capital cost of companies listed on Tehran Stock Exchange. Statistical population of the present study is consisted of companies listed on Tehran Stock Exchange during the time frame of 2008 to 2015 and sample volume is considered equal to 140 companies by using screening method. in this study, hybrid data is utilized. intellectual capital Disclosure Quality (disclosure of structural capital, disclosure of Human Capital and disclosure of relational capital) were considered as independent variables as well, in order to study their effect on capital cost of companies. In this study, in which panel data was used, results obtained firm data analysis by using multiple-variable regression at 95% confidence indicated that intellectual capital Disclosure Quality (mental capital disclosure, Human Capital disclosure and relationships capital disclosure) have a negative (reverse) effect on capital cost.

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APA: Copy

BAHROLOLOUM, MOHAMMAD MAHDI, & Shamsi, Parvaneh. (2019). Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 15(61 ), 131-155. SID. https://sid.ir/paper/364207/en

Vancouver: Copy

BAHROLOLOUM MOHAMMAD MAHDI, Shamsi Parvaneh. Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2019;15(61 ):131-155. Available from: https://sid.ir/paper/364207/en

IEEE: Copy

MOHAMMAD MAHDI BAHROLOLOUM, and Parvaneh Shamsi, “Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 15, no. 61 , pp. 131–155, 2019, [Online]. Available: https://sid.ir/paper/364207/en

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