Study of the Effect of Intellectual Capital Components and Firm Size

Abstract

This study examines the relationship between intellectual capital components sizes listed company is enhancing the Tehran Stock Exchange. Using a quasi-experimental research and survey companies listed in Tehran Stock Exchange and the research period from 1381 to is 1390. Due to the limitations of the present study, 27 were selected to participate in the relevant period. Also according to the method of data collection, the data collected for this study, 270 years-is now. After the selection of the sample, based on Palyk (Model VAIC «coefficient value added intellectual capital"), the value of intellectual capital in 27 companies over the period of 10 years (1390-1381) were calculated. All activities related to summarize the data using EXCEL spreadsheet software was performed using SPSS software was used to analyze the data. In this study, test hypotheses and determine dependencies between components of intellectual capital and its relationship with the size of regression and Pearson correlation coefficients and variables for normality test of Kolmogorov-Asmynvf used. The results of this study indicate that intellectual capital, human capital and physical capital have positive and significant relationship with firm size; firm size has a significant negative relationship. Also, the capital structure and the company do not have any significant association.

The impact of intellectual capital on firm performance: Evidence from Tehran Stock Exchange

“…Also, considering the results of the 1 st to 3 rd secondary hypotheses which led to the confirmation of 1 st and 2 nd secondary hypotheses and rejection of 3 rd secondary hypothesis and also the based on the obtained information we can conclude that H0 is rejected and H1 is accepted and this indicates that the 1 st main hypothesis of the research is confirmed, that is we can conclude that there is a positive relationship between intellectual capital and market valuation indicators especially the components of physical and structural capitals. From the result of the 1 st main hypothesis it can be concluded that the finding of this research is consistent with the findings of Chen et al (2005), Wang (2011), Bani et al (2014) and has some similarities and some differences with other studies in the same field.…”

How Do Intellectual Capital and Islamic Work Ethics Affect SME Business Performance?

“…Many researches categorise intellectual capital into three main elements: human capital, organizational capital and customer (relational) capital (Marzo & Scarpino, 2016;Bani et al, 2014;Maditinos et al, 2011;Yang & Lin, 2009;Reed, Lubatkin & Srinivasan, 2006). Basically, the components of IC could deliver a more transparent comprehension of the concept and its impact on business performance (Choo Huang, Luther & Tayles, 2007;Marcin, 2013).…”