The Relationship between Intellectual Capital and Indicators of Earnings Quality in Companies Listed in Tehran Stock Exchange

چکیده مقاله

Information development in recent decades has created new opportunities for individuals and organizations. Therefore, interaction and communications have developed across the world and new definitions have emerged in various aspects of personal and social life. In the meantime, organizations are subjected to the greatest impacts of the new situations and they are entering into a knowledge-based economy, whether intentionally or unintentionally. An economy in which, knowledge and intangible assets are recognized as the most important competitive source and advantage for organizations. One of the components of intangible assets is intellectual capital. Today, the role and importance of return of intellectual capitals employed in sustainable and permanent profitability of companies is higher than the employed return on financial capitals. Therefore, the main objective of this research was to investigate the relationship between intellectual capital and the indicators of earnings quality in companies listed in Tehran Stock Exchange

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