The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange

Iranian Journal of Accounting, Auditing and Finance

مقاله 3، دوره 2، شماره 1، خرداد 2018، صفحه 47-59   

نوع مقاله: Accounting

شناسه دیجیتال (DOI): 10.22067/ijaaf.v2i1.66113

نویسندگان

Mohamad Moein Mazaheri؛ Arezoo Aghaei Chadegani^*

Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran

چکیده

One of the main problems and shortcomings of traditional accounting systems is lack of reflecting the value of intellectual capital in financial statements and reports of business units. Emphasis on human resources and intellectual capital will lead to a better understanding of the underlying values of individuals, firms, institutions and communities now and in the future for the better utilization of these funds. The main aim of this study is to investigate the relationship between corporate governance and intellectual capital among companies listed on the Tehran Stock Exchange. The research population includes all companies listed on Tehran Stock Exchange. The data are collected over a 6 years period from 2009 to 2014. The purposeful sampling method is used to select the sample and after considering some limitations, total numbers of 120 companies are selected from all various industries as a research sample. The results show that among all corporate governance variables which are selected to test in this research, only institutional ownership has significant relationship with intellectual capital of companies listed on Tehran Stock Exchange

کلیدواژه‌ها

corporate governance؛ Intellectual capital؛ Institutional Ownership

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