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:: Volume 5, Issue 1 (modern theories of accounting,spring 2015,vol.5,no.1,ser.15 2015) ::
3 2015, 5(1): 39-54 Back to browse issues page
The effect of corporate governance on the value creation of intellectual capital
Narges Sarlak, Saeideh Hashemi
Abstract:   (713 Views)
This study is an attempt to investigate the effect of intellectual capital on firm value and also aims to examine the influence of corporate governance mechanisms including ratio of outside directors, ratio of institutional shareholders, board size and manager concurrently director on value creation resulting from intellectual capital. Value added intellectual capital coefficient model has been used as the top model for measuring intellectual capital. In fact, the purpose of study is to investigate the effect of corporate governance mechanisms on the relationship between intellectual capital and firm value 129 companies have been studied from 2006 to 2013 and multi-regression using panel data was applied to examine the hypotheses. Results indicate that intellectual capital has a significant effect on firm value, but neither of the mechanisms of corporate governance has a significant effect on the value creation resulting from intellectual capital.
Keywords: Intellectual capital, Corporate governance, Firm value
Full-Text [PDF 637 kb]   (1 Downloads)    
Type of Study: Research | Subject: General
Received: 2015/03/11 | Accepted: 2014/07/16 | Published: 2015/03/21
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Sarlak N, Hashemi S. The effect of corporate governance on the value creation of intellectual capital. 3. 2015; 5 (1) :39-54
URL: http://mta.raja.ac.ir/article-1-132-en.html


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Volume 5, Issue 1 (modern theories of accounting,spring 2015,vol.5,no.1,ser.15 2015) Back to browse issues page
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