The relationship between Intellectual Capital and Profitability in Tehran Stock Exchange (TSE)
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 5, Issue 1
Abstract
Since financial accounting is unable to explain the gap between a company,s value and it,s ledger values extensive research has been done into intellectual capital.The intellectual capital of each firm plays essential part in the modern approach to create value.in this research approach to of intellectual property of typical active companies in The ran Exchange was calculated for a five-year period from 2003 to 2007,then the relationship between the value of intellectual capital and profitability of the companies under study was assessed.The findings of the research showed that there is a positive significant relationship between the intellectual property and the equity.The results also suggest a positive ,significant relationship between the intellectual capital and the rate of a asset yield.
Authors and Affiliations
Sajedeh Hasannezhadneisi| Department of Accounting ,Sousangerd Branch , Islamic Azad University , Sousangerd , Iran, Saeed Mazraeh| Department of Computer ,Sousangerd Branch , Islamic Azad University , Sousangerd , Iran
Keywords
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