Investigating Relationship between Intellectual Capital and Financial Variables of Companies Listed in Tehran Stock Exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 4, Issue 4
Abstract
The objective of this study is to investigate the relationship between intellectual capital and financial variables of companies listed in Tehran Stock Exchange. Data were obtained from a sample of 65 firms from 2001 to 2010. Measuring method of intellectual capital is calculated through the difference between the market value and book value of surveyed companies in which the annual inflation rate is involved. For the purpose of the this study, financial variables used are earning per share (EPS), gross profit ratio (GPR) and operating profit ratio (OPR) of the financial variables are used. The panel data regression model has been used for hypotheses test. Finding from the empirical analysis indicate that the weakly relationship between IC and financial variable in surveyed companies.
Authors and Affiliations
Naghme Nazari Bayatiani| M.A Student of Accounting, Kerman Science and Research Branch, Islamic Azad University, Kerman, Iran, Ahmad Khodamipour| Associate professor, Shahid Bahonar University of Kerman, Kerman, Iran,Nazari_uni89@yahoo.com
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