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Abstract
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Article Information:
The Study of the Relationship Between Intellectual Capital and Financial
Ali Daneshi, Isa Bakhtiyari Mansourabad and Ali Pirzad
Corresponding Author: Alireza Karbalaei
Submitted: January 02, 2013
Accepted: March 21, 2013
Published: July 20, 2013 |
Abstract:
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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.
Key words: Financial performance, intellectual capital, return of equity, return on assets, , ,
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Cite this Reference:
Ali Daneshi, Isa Bakhtiyari Mansourabad and Ali Pirzad, . The Study of the Relationship Between Intellectual Capital and Financial. Research Journal of Applied Sciences, Engineering and Technology, (10): 1703-1710.
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ISSN (Online): 2040-7467
ISSN (Print): 2040-7459 |
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