Analysis of the Impact of Intellectual Capital and Market Value on Financial Performance Case Study: Tehran Stock Exchange

Buletin Teknologi Makanan 2(4) 2015:246-251

6 Pages Posted: 23 May 2015 Last revised: 10 Jul 2017

See all articles by Younes Abasi

Younes Abasi

Department of Accounting, Payame Noor University, I.R. of IRAN

Peyman Akbari

Department of Management, Payame Noor University, I.R. of Iran; Department of Management, Payame Noor University, I.R of IRAN

Akbar Veismoradi

Payam Noor University - Department of Management

Reza Rostami

Payam Noor University - Department of Management

Date Written: May 15, 2015

Abstract

This study seeks to answer the question, whether the intellectual capital and financial performance will affect the market value, or not? To answer this question, the Statistical Society of listed companies in Tehran Stock Exchange, a sample of 102 members, the screening method (systematic elimination), and in a period of ten years, in the case of Select fiscal 2013 to March 2004, and was studied. Information on the basic financial statements, reports of meetings and other documents, in Tehran stock exchange, extraction and linear regression analysis using statistical methods, hypotheses of the study were analyzed. The results indicate that, on the value of intellectual capital market and financial performance, and also affect the market value of financial performance. At the end of the research proposals in the field of research is presented.

Keywords: intellectual capital, market, financial performance.

Suggested Citation

Abasi, Younes and Akbari, Peyman and Akbari, Peyman and Veismoradi, Akbar and Rostami, Reza, Analysis of the Impact of Intellectual Capital and Market Value on Financial Performance Case Study: Tehran Stock Exchange (May 15, 2015). Buletin Teknologi Makanan 2(4) 2015:246-251, Available at SSRN: https://ssrn.com/abstract=2606527

Younes Abasi

Department of Accounting, Payame Noor University, I.R. of IRAN ( email )

Alborz provience,Iran
Kermanshah, Tehran 19395-4697
Iran

Peyman Akbari (Contact Author)

Department of Management, Payame Noor University, I.R of IRAN ( email )

kermanshah
Iran

Department of Management, Payame Noor University, I.R. of Iran ( email )

kermanshah
Iran

Akbar Veismoradi

Payam Noor University - Department of Management ( email )

Payame Noor University, I.R. of IRAN
kermanshah
Iran

Reza Rostami

Payam Noor University - Department of Management ( email )

Payame Noor University, I.R. of IRAN
kermanshah
Iran

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