VALUING INTELLECTUAL CAPITAL (IC) AND STUDY THE RELATIONSHIP BETWEEN FIRMS IC VALUES WITHTHEIR SHARE MARKET PRICES: AN EMPIRICAL EVIDENCE FROM THE TEHRAN STOCK EXCHANGE (TSE)

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.

ANVARI ROSTAMI ALI ASGHAR; SERAJI H.

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:12 | Issue:39 Page(s): 49-62

Download Full-Text

Persian Verion

View:

3,509

Download:

Cites:

Information Journal Paper

Title

VALUING INTELLECTUAL CAPITAL (IC) AND STUDY THE RELATIONSHIP BETWEEN FIRMS IC VALUES WITHTHEIR SHARE MARKET PRICES: AN EMPIRICAL EVIDENCE FROM THE TEHRAN STOCK EXCHANGE (TSE)

Author(s)

ANVARI ROSTAMI ALI ASGHAR | SERAJI H. | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITAL (IC) MEASUREMENTQ2

SHARE MRKET PRICESQ4

TEHRAN STOCK EXCHANGE (TSE)Q2

Abstract

Traditional accounting systems fail to adequately account for intellectual capital (IC) in a transparent manner. They usually ignore the increasing roles of intangible assets and knowledge and fail to account their real values in their calculations. There is an increasing need to correctly measure and capture the real value of intangible assets and knowledge in financial statements because today’s return on intellectual capital employed becomes more important and the importance of financial capital in the determination of sustained profitability is strongly reduced. Since IC is a major part of firms total real capital, most of the firms are very interested to measure their Ic values. Two important questions in Ic literature are 1) how a firms Ic value can be measured? 2) are there meaningful relationships between firms Ic values and their share market prices? In this research, to answer the first question, we have used five simple calculation methods and then evaluated Iranian firms and industries Ic values based on each method. To answer the second question, we have tested statistically our research main hypothesis that was a confirmation on the existence of a meaningful relationship between firms Ic values with their shares market prices in the Tehran Stock Exchange (TSE).Results of empirical test, at confidence level %95, clearly confirms existing such a meaningful relationship in the TSE.

Cites

References

APPRAISING THE COMPANIES INTELLECTUAL CAPITAL MEASUREMENT AND EVALUATION MODELS

Cite

APA: Copy

ANVARI ROSTAMI, ALI ASGHAR, & SERAJI, H.. (2005). VALUING INTELLECTUAL CAPITAL (IC) AND STUDY THE RELATIONSHIP BETWEEN FIRMS IC VALUES WITHTHEIR SHARE MARKET PRICES: AN EMPIRICAL EVIDENCE FROM THE TEHRAN STOCK EXCHANGE (TSE). THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 12(39), 49-62. SID. https://sid.ir/paper/8036/en

Vancouver: Copy

ANVARI ROSTAMI ALI ASGHAR, SERAJI H.. VALUING INTELLECTUAL CAPITAL (IC) AND STUDY THE RELATIONSHIP BETWEEN FIRMS IC VALUES WITHTHEIR SHARE MARKET PRICES: AN EMPIRICAL EVIDENCE FROM THE TEHRAN STOCK EXCHANGE (TSE). THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;12(39):49-62. Available from: https://sid.ir/paper/8036/en

IEEE: Copy

ALI ASGHAR ANVARI ROSTAMI, and H. SERAJI, “VALUING INTELLECTUAL CAPITAL (IC) AND STUDY THE RELATIONSHIP BETWEEN FIRMS IC VALUES WITHTHEIR SHARE MARKET PRICES: AN EMPIRICAL EVIDENCE FROM THE TEHRAN STOCK EXCHANGE (TSE),” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 12, no. 39, pp. 49–62, 2005, [Online]. Available: https://sid.ir/paper/8036/en

Related Journal Papers