Home           Contact us           FAQs           
 
   Journal Page   |   Aims & Scope   |   Author Guideline   |   Editorial Board   |   Search
    Abstract
2013 (Vol. 6, Issue: 10)
Article Information:

The Study of the Relationship Between Intellectual Capital and Financial

Ali Daneshi, Isa Bakhtiyari Mansourabad and Ali Pirzad
Corresponding Author:  Alireza Karbalaei 

Key words:  Financial performance, intellectual capital, return of equity, return on assets, , ,
Vol. 6 , (10): 1703-1710
Submitted Accepted Published
January 02, 2013 March 21, 2013 July 20, 2013
Abstract:

In this current research, the relationship between intellectual capital and some financial ratios of listed companies in Tehran Stock Exchange were studied and wanted to find out whether there is any relationship between intellectual capital and some financial performance such as Return on Assets, Return of Equity, net profit margin ratio to sales and each share price ratio to earning among the listed companies in Tehran Stock Exchange in the first place and which ratio has the more significant relationship to intellectual capital in the second place. Intellectual capital means a part of a company total capital or asset which is knowledgebase and the company is its owner. In an overall classification, intellectual capital includes three parts which are called human capital, structural capital (organizational) and customer capital (relationship). In this research, deductive-inductive method was used and library method-Stock Exchange archive-was utilized in order to acquire the needed data for theoretical issues and financial data based on the audited financial statements of under study companies. In order to do this study, the above mentioned ratios were compared with intellectual capital during the research years. By analyzing the acquired data during a 5 year period 2008 to 2012, the results of the study with showed that intellectual capital has got a considerable influence on some financial ratios of the listed companies in Tehran Stock Exchange.
Abstract PDF HTML
  Cite this Reference:
Ali Daneshi, Isa Bakhtiyari Mansourabad and Ali Pirzad, 2013. The Study of the Relationship Between Intellectual Capital and Financial.  Research Journal of Applied Sciences, Engineering and Technology, 6(10): 1703-1710.
    Advertise with us
 
ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
Submit Manuscript
   Current Information
   Sales & Services
   Contact Information
  Executive Managing Editor
  Email: admin@maxwellsci.com
  Publishing Editor
  Email: support@maxwellsci.com
  Account Manager
  Email: faisalm@maxwellsci.com
  Journal Editor
  Email: admin@maxwellsci.com
  Press Department
  Email: press@maxwellsci.com
Home  |  Contact us  |  About us  |  Privacy Policy
Copyright © 2009. MAXWELL Science Publication, a division of MAXWELLl Scientific Organization. All rights reserved