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The impact of intellectual capital performance on the profitability of companies: evidence from Tehran stock exchange
[journal article]
Abstract
The aim of this study was to test the relationship between intellectual capital efficiency and profitability is. In this context, the performance of companies using intellectual capital, intellectual capital developed Pulic value is calculated. The impact on corporate profitability (net income, retu... view more
The aim of this study was to test the relationship between intellectual capital efficiency and profitability is. In this context, the performance of companies using intellectual capital, intellectual capital developed Pulic value is calculated. The impact on corporate profitability (net income, return on equity, return on assets and earnings per share) using panel data regression was assessed. Four years of data (2007-2010) Tehran Stock Exchange 100 member companies (458 companies - years) from they sometimes provide audited financial forms were obtained to calculate human capital, structural capital and physical capital was used. Evidence shows the state if the intellectual capital calculation, positive relationship with the company's profitability. The findings of multivariate regression analysis showed a significant role in explaining each of the components of intellectual capital to profitable companies. In particular, structural capital, intellectual capital as a key part, has had the greatest impact on profitability. Physical capital has a positive relationship with all four indicators of profitability is optional. The results will help to understand the role of intellectual capital to create value in companies and special incentives that intellectual capital Profitability impact is detected.... view less
Keywords
efficiency; profitability; capital; regression analysis; human capital; enterprise; achievement
Classification
Management Science
Financial Planning, Accountancy
Free Keywords
strukturelles Kapital; physisches Kapital; intellektuelles Kapital
Document language
English
Publication Year
2015
Page/Pages
p. 129-137
Journal
International Letters of Social and Humanistic Sciences (2015) 61
ISSN
2300-2697
Status
Published Version; peer reviewed