Evaluating the Efficiency of Intellectual Capital Through Data Envelopment Analysis approach (Case Study: Automotive Industry and Component Manufacturers)
Publish Year: 1392
نوع سند: مقاله کنفرانسی
زبان: English
View: 451
This Paper With 16 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
ICPEEE01_2113
تاریخ نمایه سازی: 16 شهریور 1395
Abstract:
The aim of this study was to evaluate the efficiency of intellectual capital of companies listed on Tehran Stock Exchange through Data Envelopment Analysis approach. In this study, the automotive industry and component manufacturers listed in Tehran Stock Exchange were chosen as pilot, and intellectual capital (human, physical, and structural capital) index was used as input index; stock return, return on assets, and return on equity were utilized as output variables for fifteen companies of this industry between 2006 and 2010. Results from the efficiency of intellectual capital indicated that throughout the years of assessment in this study, it was only the brake pad company that had the best performance among the selected companies; this was due to the fact that this company had been able to gain the maximum performance of intellectual capital in the assessed years.
Keywords:
Authors
Fatemeh Kalantar
Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Mohammad Mirmohammadi Sadrabadi
Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran