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Salehi, Mahdi, Enayati, Gholamreza, Javadi, Parisa. (1393). The Relationship between Intellectual Capital with Economic Value Added and Financial Performance. , 7(2), 259-283. doi: 10.22059/ijms.2014.36618
Mahdi Salehi; Gholamreza Enayati; Parisa Javadi. "The Relationship between Intellectual Capital with Economic Value Added and Financial Performance". , 7, 2, 1393, 259-283. doi: 10.22059/ijms.2014.36618
Salehi, Mahdi, Enayati, Gholamreza, Javadi, Parisa. (1393). 'The Relationship between Intellectual Capital with Economic Value Added and Financial Performance', , 7(2), pp. 259-283. doi: 10.22059/ijms.2014.36618
Salehi, Mahdi, Enayati, Gholamreza, Javadi, Parisa. The Relationship between Intellectual Capital with Economic Value Added and Financial Performance. , 1393; 7(2): 259-283. doi: 10.22059/ijms.2014.36618

The Relationship between Intellectual Capital with Economic Value Added and Financial Performance

Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)
مقاله 5، دوره 7، شماره 2، مهر 2014، صفحه 259-283    اصل مقاله (319.72 K)
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22059/ijms.2014.36618
نویسندگان
Mahdi Salehi* 1؛ Gholamreza Enayati2؛ Parisa Javadi3
1Assistant professor of Accounting, Ferdowsi University of Mashhad, Iran
2Assistant Professor of Management, Islamic Azad University, Mashhad Branch, Mashhad
3M.A Holder in Management, Islamic Azad University, Mashhad Branch, Mashhad, Iran
چکیده
The purpose of the present study is to investigate the relationship between intellectual capital (human capital efficiency, customer capital efficiency, and structural capital efficiency) and economic value added of the listed companies on the Tehran Stock Exchange (TSE). The population includes 39 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE’s website from 2007 to 2010. The results of multiple linear regression analysis show that there is a significant relationship between financial performance of firms and intellectual value added, intellectual capital efficiency, relational capital efficiency, human capital efficiency, structural capital efficiency, and economic value added. However, the results of fuzzy regression analysis indicate significant relationships between the financial performance of firms and all the independent variables except structural capital efficiency and economic value added.
کلیدواژه‌ها
Economic Value Added؛ Financial performance؛ Intellectual Capital؛ TSE
آمار
تعداد مشاهده مقاله: 4,562
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