MEASURING INTELLECTUAL CAPITAL AND INVESTIGATE THE ASSOCIATION BETWEEN THE INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES

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MADHOUSHI MEHRDAD; ASGHARNEJAD MAHDI

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:16 | Issue:57 Page(s): 101-116

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Title

MEASURING INTELLECTUAL CAPITAL AND INVESTIGATE THE ASSOCIATION BETWEEN THE INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES

Author(s)

MADHOUSHI MEHRDAD | ASGHARNEJAD MAHDI | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

COMPANY FINANCIAL RETURNQ3

REGRESSION ANALYSISQ2

Abstract

The purpose of the paper is to investigate the association between the INTELLECTUAL CAPITAL (IC) of firms and their financial return. The paper uses the Pulic framework, has an Asian focus, and draws on data from 16 mutual funds companies listed on the Tehran Stock Exchange. It is an empirical study using partial least squares (PLS) for the data analysis. The paper tests three elements of IC and COMPANY FINANCIAL RETURN. The data sample is restricted to 16 mutual funds companies listed on the Tehran Stock Exchange between the years 1380 and 1385. The findings show that: IC and COMPANY FINANCIAL RETURN are positively related; IC is correlated to future COMPANY FINANCIAL RETURN; the rate of growth of a company's IC is positively related to the company's financial return. IC is an area of interest to numerous parties, such as shareholders, institutional investors, scholars, policymakers and managers. The findings help to embolden modem day managers to better harness and manage IC. The study of IC has undergone a number of stages, from early conscious awareness efforts to classification of IC, and to the search for appropriate measures of IC. This paper builds on the current research on IC and provides empirical evidence on the relevance of IC (as measured by the Pulic model) to the financial return of companies.

Cites

References

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)

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APA: Copy

MADHOUSHI, MEHRDAD, & ASGHARNEJAD, MAHDI. (2009). MEASURING INTELLECTUAL CAPITAL AND INVESTIGATE THE ASSOCIATION BETWEEN THE INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(57), 101-116. SID. https://sid.ir/paper/8199/en

Vancouver: Copy

MADHOUSHI MEHRDAD, ASGHARNEJAD MAHDI. MEASURING INTELLECTUAL CAPITAL AND INVESTIGATE THE ASSOCIATION BETWEEN THE INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(57):101-116. Available from: https://sid.ir/paper/8199/en

IEEE: Copy

MEHRDAD MADHOUSHI, and MAHDI ASGHARNEJAD, “MEASURING INTELLECTUAL CAPITAL AND INVESTIGATE THE ASSOCIATION BETWEEN THE INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 57, pp. 101–116, 2009, [Online]. Available: https://sid.ir/paper/8199/en

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