Investigation the impact of VAIC on Q and GR
Publish Year: 1392
نوع سند: مقاله کنفرانسی
زبان: English
View: 480
This Paper With 8 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
ICPEEE01_2104
تاریخ نمایه سازی: 16 شهریور 1395
Abstract:
This study attempts to investigate a relationship between Value added intellectual coefficient (VAIC) and Tobin's Q Ratio and Revenue Growth (GR) in the listed companies on Tehran Stack Exchange. The (VAIC) model is used to measure intellectual capital and their components. The time period and place of research is relevant to the companies listed in Tehran Stock Exchange during the years 2007-2012; and 111 companies have been selected from this community as the research sample. The results of this study The First International Conference on Political Epic (with an Approach to Middle East Developments) & Economic Epic (with an Approach to Management and Accounting) confirmed that there is a positive and significant relationship between intellectual capital and (GR). But there is not any relationship between intellectual capital and Tobin Q index.
Keywords:
Intellectual Capital (IC) , Value added intellectual coefficient (VAIC) , Tobin's Q (Q) , Revenue Growth (GR) , Tehran Stack Exchange
Authors
Emad Rezaei
Ph D student, Department of accounting, Malayer Branch, Islamic Azad University
Darush javid
Department of accounting, Brojerd Branch, Islamic Azad University
مراجع و منابع این Paper:
لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :