文章基本信息

标题：Evaluate the Effect of Intellectual Capital on the Consolidated Performance Evaluation Criteria of Accepted Companies in Tehran's Stock Exchange
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作者：Jamal Bahri Sales ; Yaghoub Pourkarim ; Vali Pourkarim 等
期刊名称：Mediterranean Journal of Social Sciences
电子版ISSN：2039-2117
出版年度：2016
卷号：7
期号：4 S2
页码：49-58
DOI：10.5901/mjss.2016.v7n4S2p49
出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：The purpose of this study is to evaluate the effect of intellectual capital on the consolidated performance evaluation criteria of accepted companies in Tehran's Stock Exchange during the period of 2008-2014. In this research is calculated intellectual capital by using Palic model(2000), and consolidated performance evaluation criteria of companies by using three consolidated criteria including Tobin's Q ratio,stock price to earnings of per share(P/E) and market value to book value(M/B). To test hypotheses and estimate the effects of variables is used panel data techniques with Ordinary Least Squares(OLS). The results of research show that coefficient of intellectual capital value added has positive effect on the consolidated performance evaluation criteria. Also,for more details was evaluated the effect of subcomponents of intellectual capital on the consolidated performance,that according to the results human capital, physical and financial and structural capital were positive effect on the consolidated performance and the highest influence and effectiveness coefficient is related to human capital and Tobin's Q ratio.
关键词：intellectual capital;Tobin's Q ratio;price to earnings of per share (P/E);market value to book value (M/B).