:: Volume 5, Issue 1 (modern theories of accounting,spring 2015,vol.5,no.1,ser.15 2015) ::
3 2015, 5(1): 105-121 Back to browse issues page
Investigation the relationship between intellectual capitaland Return on assets
Farzad Ayoobi, Milad Qasemi
Abstract:   (1307 Views)
Organizations are entering a knowledge-based economy, an economy in which knowledge and intangible assets recognized as the most important competitive advantage. One of the components of intellectual capital is an intangible asset that has a significant impact on performance and strategic implementation of the identification, measurement and management of intellectual property is of particular importance and led to the observation of real value to organizations. To measure the various classifications of intellectual capital provided that one of these categories by Pulic name (value-added intellectual capital) raised the performance of the three components of human capital, structural capital efficiency and capital efficiency has been used up. The aim of study was to investigate the relationship between intellectual capital efficiency during the years 1383 to 1392 was assets. To test the hypothesis of audited financial data for eligible manufacturing companies in the software used Vrdnvyn period. EXCEL and software to test the hypothesis wide Azsfhh the SPSS20, correlation and regression analysis. The hypothesis, that the value-added components of intellectual capital, human capital efficiency, capital efficiency and return on assets employed Shrkthaartbat meaningful and positive. And structural capital efficiency and return on assets is a significant relationship.
Keywords: human capital, structural capital, capital employed, value-added intellectual capital
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Type of Study: Research | Subject: General
Received: 2015/03/13 | Accepted: 2014/07/17 | Published: 2015/03/21

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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