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Explanation of effective variables in measuring intellectual capital in Iran's economic environment
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Hatef Mollazadeh1   , Mehdi Zeinali 2, Ali akbar Nonahal nahr3 , Ahmad Mohamadi4 |
1- Accounting doctoral student, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
2- Assistant Professor of Accounting Department, Tabriz Branch, Tabriz Islamic Azad University, Iran. (Author) , dr_zeinali@gmail.com
3- Assistant Professor of Accounting Department, Bostan Abad Branch, Islamic Azad University, Bostan Abad, Iran.
4- Assistant Professor of Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran. |
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Abstract: (611 Views) |
The aim of the current research is to explain the effective variables in measuring intellectual capital in Iran's economic environment. Also, in terms of nature and method, this research was analytical-correlation, which examined the factors affecting intellectual capital. The statistical population of the current research includes all the studies and researches done in the past in the field of intellectual capital. Therefore, sampling was not done and all the researches that have been done about intellectual capital were reviewed until the end of 2019. STATA software was used to analyze the data, and according to the results of the research, among the factors related to intellectual capital, the added value of the market has the largest effect size and the capital structure has the smallest effect size. In conclusion, we find that the study of intellectual capital has made undeniable progress and has become more complete during the last thirty-three years in Iran. Nowadays, not only academics from different fields, but also other important social stakeholders (professionals, policymakers, managers, etc.) know more about this field. Researchers can challenge the status quo in future research and use innovative methods and new experiments on intellectual capital.
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Article number: 5 |
| Keywords: intellectual capital, financial performance, economic environment, Iran |
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Full-Text [PDF 1135 kb]
(222 Downloads)
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Article type: Research |
Subject:
General
Received: 2023/08/21 | Accepted: 2023/10/7 | Published: 2023/10/2
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