The Survey the Relationship between human capital and market value in the companies accepted in Tehran Stock Exchange
Publish Year: 1394
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
ICEMSS01_167
تاریخ نمایه سازی: 22 مهر 1394
Abstract:
Book value of the assets and the amount of data that is written in the company's balance sheet and the book value per share are defined as the ratio of the number of shares of common stock equity. One of the most important components of intellectual capital is human capital organization creativity source. This kind of implicit knowledge assets in the organization is one of the critical factors affecting the performance of any organization. In this study, the relationship between the human capital value of B. These companies accepted by the market value of the stock Tehran stock deal. The results showed that the value of human capital and the market value of a positive and significant relationship were found
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Authors
Hossein Rajabalipour
National oil company, Iran
Ghasem Ghasemi
Department of Accounting, Sabzevar Branch, Islamic Azad University- Sabzevar- Iran