文章基本信息

标题：Evaluation of relationship between the intellectual capital and earning quality indexes in emerging economics: Case study of Irans financial market
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作者：Majid Zanjirdar ; Masomeh Chogha
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2012
卷号：6
期号：38
页码：10312-10319
DOI：10.5897/AJBM11.2545
语种：English
出版社：Academic Journals
摘要：Organizations are increasingly entering knowledge-based economy in which knowledge and intangible assets are among the firms most important sources of competitive advantages. One of the intangible asset components is intellectual capital; nowadays, the role and importance of intellectual capital output used in the firm's stable and continuous profitability are more than financial capital output. For this reason, the present research aims at evaluating the relationship between the intellectual capitals and earning quality indexes among companies accepted in Tehran Exchange Market. In the research, VAIC (Value Added Intellectual Capital) as a model developed by Pulic is employed for the measurement of intellectual capital. At first, the intellectual capital value of companies accepted in Tehran Exchange Market during a five-year period from 2004 to 2009 has been calculated based on VAIC model and then the relationship between the intellectual capital and firm's earning quality indexes has been evaluated. The earning quality is measured as a dependent variable according to earning stability, earning predictability, linkage of earning and share value and linkage of operational cash flow and the measured earning. In the present research, the simple regression and correlation coefficients are statistical methods utilized in data analysis. The results of statistical tests show that there is a meaningful relationship between the intellectual capital and earning quality indexes (earning stability and earning predictability). Regarding these results, the increasing importance of intellectual capital in the excellence process of firms is revealed and so it makes it necessary to identify and recognize knowledge, information and framework development for knowledge management in the organizations.
关键词：Intellectual capital; earning quality; simple regression; emerging economics