عنوان مقاله [English]
نویسندگان [English]چکیده [English]
This research discusses about the relationship between Intellectual capital
and performance of accepted companies in Tehran Stock Exchange (TSE).
Here, the measures of performance assessmsnt of net profit, Return on
Investment, Economic Values Added are considered. Indeed, this research can
reply to this question. "does the Intellectual capital influence on performance of
Studied companies, or not?" The concept of intellectual capital is trying to use
the avallble knowledge and intangible assets effectivity. Dimentions of
intellectual Capital include three parts: such as human capital structural capital
wich are considered research.
From the purpose viewpoint method of this research is applicable and its
executive way is descriptive based on corellation that for analysis of hypothesis
is used from the panel analytic method and for estimation of parameters of
regresion model is used from the pocied least squares method. For gathering
the required data, the research are used of audited financial statement of
accepted companies in Tehran Stock Exechange (TSE).
The achieved results of research hypothesis test during 2002 – 2006 showed
that there is a significant relation between intellectual capital and performance
indexes in all of the studied companies and the intellectual capital had affected
on these indexes.