Investigate the relationship between Intellectual Capital and Return on Assets and Return on Equity of the companies accepted in the Tabriz stock exchange
Journal Title: Scholars Journal of Economics, Business and Management - Year 2015, Vol 2, Issue 9
Abstract
Abstract: The lack of reflection of the value of intellectual financial reports is one of the most traditional accounting systems failling. In today’s knowledge based industry while the role of intellectual capital in creating value for the business units more effective than financial capital. This study was conducted to investigate the relationship between Intellectual Capital and Return on Assets and Return on Equity of the companies accepted in the Tabriz stock exchange. The statistical community this research all Tabriz stock exchanges a researcher with the systematic removal of number 38 item is selected. Research time zone between 1389-1390 and the territory of the place where the Tabriz stock exchange. In order to measure intellectual capital coefficient value of intellectual capital(VAIC), which is the most widely used method for measuring intellectual capital that Palik auditor it. The results of this study showed a significant relationship between intellectual capital (Added value of physical capital, value added human capital, structural capital value added) with Return on Assets (ROA). But between the intellectual capital with Return on Equity (ROE) meaning full relationship is not established. Keywords: intellectual capital, Added value of physical capital, value added human capital, structural capital value added, Return On Assets, Return on Equity.
Authors and Affiliations
Mina babazadeh farokhran, Abazar Mahmodi, Mahyar Davoodi Rogayeh, Rezaee Giglo
Keywords
Related Articles
- EP ID EP386732
- DOI -
- Views 55
- Downloads 0
Drivers of Crop Distribution and DurationDiversification among Smallholder Farmers in Kenya
Agriculture is the most important sector in the Kenya. Crop farming in MathiraEast District is characterized by different forms of diversification. However, there is little knowledge on specific drivers of diversificatio...
Capital Structure, Ownership Structure and Firm Value: An Econometric Panel Analysis of Firms Listed in Kenya
Abstract: The purpose of this study is to explore the effect of capital structure and ownership structure on market value of listed firms in Kenya. In this study, data of companies that were active in Nairobi Securities...
Prevalence of Employee Recognition as a Driver of Efficiency and Effectiveness in Institutional Performance: A Case Study of Open University
Abstract:This present study analyses the significance of employee recognition as a driver of efficiency and effectiveness in the performance of employees or workers in organizations with special reference to an open univ...
Market Analyses of Milk: The Case of UB City
Milk is of the traditional food in Mongolia with hundreds years of custom. Current domestic liquid milk production has not met with the consumption of Ulaanbaatar (UB-capital city) and other big cities in Mongolia. The t...
Forensic Accounting Education in Nigeria: The Perspectives of Academics
Abstract:This study examined forensic accounting education in Nigeria from the perspective of accounting academics. Nine (9) federal universities offering accounting programmes were selected for the study. Data were coll...