نتایج جستجو برای: value added intellectual coefficient

تعداد نتایج: 1018471  

Journal: :international journal of management and business research 2012
vahid taghizadeh khanqah mohsen akbari khosroshahi elham ghanavati

in modern economics, intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. however, intellectual capital components have to interact in themselves to create value. the paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. the efficiency of the value added by corporate int...

In modern economics, Intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. However, intellectual capital components have to interact in themselves to create value. The paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. The efficiency of the value added by corporate int...

Journal: :International journal of academic research in accounting, finance and management sciences 2021

Journal: :iranian journal of management studies 2014
mahdi salehi gholamreza enayati parisa javadi

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 stat...

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 stat...

M. Maleki, S. R. Seyednezhad Fahim, S. Yousefnezhad,

The survival of organizations is in the current business and occupational atmosphere depends on the introducing of new products, innovation and proposing value-inducing processes based on modern knowledge. For this, managers have to evaluate intellectual capitals as an important criterion to improve the performance of organizations. The main propose of this research is to study the relation...

ژورنال: :پژوهش های حسابداری مالی و حسابرسی 0
عماد رضایی عضو هیئت علمی گروه حسابداری، واحد ملایر، دانشگاه آزاد اسلامی، ملایر ابراهیم عباسی دانشیاردانشگاهالزهراء، تهران، ایران.

هدف این مطالعه از یک طرف بررسی تاثیر سرمایه فکری بر نسبت ارزش افزوده اقتصادی به سود حسابداری و از سوی دیگر تاثیر سرمایه فکری بر نسبت ارزش افزوده بازار به سود حسابداری در بورس تهران است. سرمایه فکری شرکت های بورس اوراق بهادار تهران بر اساس مدل ارزش ناملموس محاسبه شده است. این پژوهش درخصوص 69 شرکت به روش رگرسیون پانل دیتا انجام گرفته است.نتایج حاصل از آزمون فرضیه ها حاکیازآن است که سرمایهفکری تاث...

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