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بررسی رابطۀ بین سرمایۀ فکری، ارزش افزودۀ اقتصادی تعدیلشده و نقدشوندگی سهام | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 8، دوره 22، شماره 4، 1394، صفحه 541-560 اصل مقاله (368.62 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.56251 | ||
نویسندگان | ||
محمدرضا نیکبخت1؛ قربان اسکندری* 2 | ||
1دانشیار دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران | ||
2دانشجوی دکتری حسابداری، دانشکدۀ مدیریت، دانشگاه تهران، تهران، ایران | ||
چکیده | ||
با وجود مطالعات فراوان در خصوص سرمایۀ فکری، به تأثیر غیرمستقیم آن از طریق ارزش افزودۀ اقتصادی تعدیلشده بر نقدشوندگی سهام توجه نشده است. این پژوهش تلاش میکند این شکاف را پر کند. هدف این پژوهش تعیین رابطۀ غیرمستقیم سرمایۀ فکری از طریق متغیر میانجی (ارزش افزودۀ اقتصادی تعدیلشده) بر نقدشوندگی سهام است. رویکرد این پژوهش کمی است و از لحاظ روش استنتاج، توصیفی ـ همبستگی بهشمار میرود. جامعۀ آماری آن شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران طی سالهای 1383 تا 1392 در نظر گرفته شده است. برای تجزیهوتحلیل دادهها از تحلیل رگرسیون استفاده میشود. نتایج نشان میدهد سرمایۀ فکری بر ارزش افزودۀ اقتصادی تعدیلشده تأثیر معناداری میگذارد. همچنین تأثیر سرمایۀ فکری ساختاری و سرمایۀ فکری ارتباطی از طریق ارزش افزودۀ اقتصادی تعدیلشده بر نقدشوندگی سهام، غیرمستقیم است؛ اما سرمایۀ انسانی از طریق ارزش افزودۀ اقتصادی تعدیلشده به نقدشوندگی منتقل نمیشود، بلکه بهطور مستقیم بر نقدشوندگی تأثیر میگذارد. | ||
کلیدواژهها | ||
ارزش افزودۀ اقتصادی تعدیلشده؛ ارزیابی عملکرد؛ سرمایۀ فکری؛ نقدشوندگی سهام | ||
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