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:: Volume 2, Issue 1 (modern theories of accounting,spring 2012,vol2,no.1,ser.3 2012) ::
3 2012, 2(1): 89-110 Back to browse issues page
Evaluation of Intermediation Role of Competitive Advantage in the Relationship Between Intellectual Capital and Financial Performance
Ahmad Khodamipour , Fatemeh Dehghan
Abstract:   (1829 Views)
Most researchers describe their intellectual capital as an intangible asset that can be used as a source for competitive advantage and superior financial performance.The purpose of this paper is to evaluate the effects of competitive advantage through the relationship between intellectual capital and financial performance of listed companies in Tehran Stock Exchange. The research period is from early 1384 until the end of 1389. Structural equation modeling approach has been taken to test hypotheses of interest. In this study, direct and indirect effects (through the mediator variable competitive advantage) of intellectual capital on the financial performance have been studied. Research findings suggest that direct and indirect impact on financial performance of intellectual capital, is positive and significant. The results of this study show that human capital is the most important determinant of corporate intellectual capital.
Keywords: Intellectual Capital, Financial Performance, Competitive Advantage, Structural Equation Modeling
Full-Text [PDF 2358 kb]   (183 Downloads)    
Type of Study: Research | Subject: General
Received: 2011/12/29 | Accepted: 2012/03/3 | Published: 2012/03/20
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Khodamipour A, Dehghan F. Evaluation of Intermediation Role of Competitive Advantage in the Relationship Between Intellectual Capital and Financial Performance. 3 2012; 2 (1) :89-110
URL: http://mta.raja.ac.ir/article-1-62-en.html


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Volume 2, Issue 1 (modern theories of accounting,spring 2012,vol2,no.1,ser.3 2012) Back to browse issues page
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