- تاریخ انتشار : ۱۳۹۲
- ناشر : دومین کنفرانس بین المللی پژوهش درمهندسی .علوم و تکنولوژی
- زبان مقاله : همه
- تعداد صفحات : 12
- حجم فایل : 0 کیلوبایت
- نوع مقاله : مجموعه مقالات کنفرانس
- مجموعه : علوم انسانی
چکیده مقاله
The increasing gap between market value and book value of enterprises
has triggered many studies to be conducted to identify those factors
absent in financial statements. Of the factors which exert an effect on
the value of corporations but are
not taken into account in financial
statements are brand value and intellectual capital. The present study
attempts to carry out an investigation into the relationship between
intellectual capital and financial performance of enterprises. In
measuring inte
llectual capital, Value added of Intellectual Coefficient
(VAIC), proposed by Palic(2000) was employed. This measure
calculates the value added of three types of data: visible capital, human
capital and structural capital. The study analytically examines b
y means
of regression the individual effects of capital value added including
value added human capital, value added structural capital and value
addedcapital on financial performance of 19 companies which are
members of MAPNA during 2009
-
2011. The results
obtained suggest
that value added of intellectual capital (VAIC)has a positive significant
effect on the financial performance of MAPNA corporations.
نحوه استناد به مقاله
در صورتی که می خواهید به این مقاله در اثر پژوهشی خود ارجاع دهید، می توانید از متن زیر در بخش منابع و مراجع بهره بگیرید :
؛؛؛ ۱۳۹۱، An investigation of intellectual capital and its effects on financial performance of the member corporations of Iran powerhouse project management، دومین کنفرانس بین المللی پژوهش درمهندسی .علوم و تکنولوژی، https://scholar.conference.ac:443/index.php/download/file/2657-An-investigation-of-intellectual-capital-and-its-effects
در داخل متن نیز هر جا به عبارت و یا دستاوردی از این مقاله اشاره شود پس از ذکر مطلب، در داخل پرانتز، مشخصات زیر نوشته شود.
(؛؛؛ ۱۳۹۱)
