نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، دانشگاه آزاد اسلامی، واحد تهران مرکزی ، تهران، ایران (مسئول مکاتبات)
2 کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی، واحد تهران مرکزی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The aim of present study examines the impact of intellectual capital on economic value added of the shares, growth or value, and determines its difference impact in growth and value companies. Hence 103 enterprises of listed companies in Tehran Stock Exchange during the period 2005 to 2012 under study were.
Using panel data regression finally fitting models according to the assumptions of the classical regression using data analysis by software Eviews and SPSS the results of testing hypotheses this suggests that in level of growth companies the only component of human capital of intellectual capital that have influenced EVA Companies and in level of value companies the only component of organization capital of intellectual capital that have influenced EVA Companies but the coefficient of determination models this indicates that 45% of the economic value added of changes in growth companies and less than 7% of the economic value added of changes in the value companies be explained by intellectual capital. Also the results indicate that the between effect of intellectual capital on economic value added growth and value companies, there is a significant difference.
کلیدواژهها [English]
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