بررسي محتواي اطلاعاتي شاخص محافظه كاري حسابداري درپيش بيني سود و جريانات نقدي آتي

Relationship between Intellectual Capital and Firms Performance at Tehran Stock Exchange (TSE)

This research discusses about the relationship between Intellectual capital and performance of accepted companies in Tehran Stock Exchange (TSE). Here, the measures of performance assessmsnt of net profit, Return on Investment, Economic Values Added are considered. Indeed, this research can reply to this question, "does the Intellectual capital influence on performance of Studied companies, or not?" The concept of intellectual capital is trying to use the avallble knowledge and intangible assets effectivity. Dimentions of intellectual Capital include three parts: such as human capital structural capital wich are considered research. From the purpose viewpoint method of this research is applicable and its executive way is descriptive based on corellation that for analysis of hypothesis is used from the panel analytic method and for estimation of parameters of regresion model is used from the pocied least squares method. For gathering the required data, the research are used of audited financial statement of accepted companies in Tehran Stock Exechange (TSE). The achieved results of research hypothesis test during 2002 - 2006 showed that there is a significant relation between intellectual capital and performance indexes in all of the studied companies and the intellectual capital had affected on these indexes.