Title : ( The Relationship between Intellectual Capital with Economic Value Added and Financial Performance )
Authors: Mahdi Salehi , Gholamreza Enayati , Parisa Javadi ,
Full TextAbstract
The purpose of the present study is to investigate the relationship between intellectual capital (human capital efficiency, customer capital efficiency, and structural capital efficiency) and economic value added of the listed companies on the Tehran Stock Exchange (TSE). The population includes 39 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE’s website from 2007 to 2010. The results of multiple linear regression analysis show that there is a significant relationship between financial performance of firms and intellectual value added, intellectual capital efficiency, relational capital efficiency, human capital efficiency, structural capital efficiency, and economic value added. However, the results of fuzzy regression analysis indicate significant relationships between the financial performance of firms and all the independent variables except structural capital efficiency and economic value added.
Keywords
, Economic value added, Financial performance, Intellectual capital, TSE
@article{paperid:1042981,
author = {Salehi, Mahdi and Gholamreza Enayati and Parisa Javadi},
title = {The Relationship between Intellectual Capital with Economic Value Added and Financial Performance},
journal = {Iranian Journal of Management Studies},
year = {2014},
volume = {7},
number = {2},
month = {April},
issn = {2008-7055},
pages = {245--269},
numpages = {24},
keywords = {Economic value added; Financial performance; Intellectual capital; TSE},
}
%0 Journal Article
%T The Relationship between Intellectual Capital with Economic Value Added and Financial Performance
%A Salehi, Mahdi
%A Gholamreza Enayati
%A Parisa Javadi
%J Iranian Journal of Management Studies
%@ 2008-7055
%D 2014
