موضوع مقاله : The Relationship between Corporate Governance
کلیات:
The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange
ABSTRACT One of the main problems and shortcomings of traditional accounting systems is that the value of intellectual capital in financial statements and reports of business units is not reflected appropriately. Putting emphasis on human resources and intellectual capital will lead to a better understanding of current and future underlying values of individuals, firms, institutions, and communities for better utilization of these funds. The main aim of this study is to investigate the relationship between corporate governance and intellectual capital in companies listed on the Tehran Stock Exchange. The research population includes all companies listed on Tehran Stock Exchange. Data are collected over a 6-year period from 2009 to 2014. The purposeful sampling method is used to select the sample and after considering some limitations, a total number of 120 companies is selected from all various industries as the sample of the study. The results show that among all corporate governance variables which are selected to be tested in this research, only institutional ownership has a significant relationship with the intellectual capital of companies listed on Tehran Stock Exchange
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