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11.

An analysis of the relationship between the voluntary disclosure of the intellectual capital and the firm value Pages 271-288 Download PDF

Keywords: Annual reports, Asymmetric information, Intellectual capital, Qualitative approach, Structural equations, Voluntary disclosure

Abstract:

In this research, we perform an empirical investigation to clarify the relationship between voluntary disclosure on the intellectual capital and firm valuation. We primarily proposed a more refined conceptualization of intellectual capital through a thematic content analysis conducted via Nvivo. Then, we developed a measurement scale to quantify the voluntary disclosure of the intellectual capital by using factor analysis. Finally, by using the structural equations, our results show that the investors have exploited the information that reflects the capacity of knowledge and experience of the management team to generate future profits.

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12.

Intellectual capital: Evidence from banking industry Pages 2097-2100 Download PDF

Authors: Somayeh Boostan, Shabnam Fotovvat, Karam Safari

Keywords: Human capital, Intellectual capital, Salmas, Structural capital

Abstract:

This paper investigates different components on intellectual capital including human capital, structural capital and customer capital in banking industry in city of Salmas, Iran. The study uses the questionnaire developed by Bontis (1998) [Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36(2), 63-76.] to measure the effects of human capital. The questionnaire consists of 42 questions and all of them are designed in Likert scale. Cronbach alphas for human capital, structural capital and relationship capital were calculated as 0.79, 0.76 and 0.72, respectively. The implementation of Kolmogorov-Smirnov test has indicated that the data were normally distributed. Using t-student test, the study determined that while management team did not pay enough attention on human capital, there were some statistically significant evidence that social and relationship capitals gained good attention.

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13.

A study on the effects of intellectual capital efficiency on economic performance Pages 985-992 Download PDF

Authors: Parviz Piri, Maryam Yokhaneh Alghyani, Samaneh Barzegari Sadaghiani, Sayed Ahmad Hasan nejad

DOI: 10.5267/j.msl.2014.3.014

Keywords: Capital, Economic performance, Human capital, Intellectual capital, Structural capital

Abstract:

Intellectual capital plays essential role in corporate performance and this paper examines the impact of intellectual capital and its components on the ratio of corporate operating profit on sales as an indicator of economic performance. The study was accomplished among 1035 companies listed on Tehran Stock Exchange and by using the Pulic-2004 model over the period 2005-2012. The results indicate that intellectual value added coefficient, as an indicator of intellectual capital efficiency, preserves a positive effect on sales and efficiency of structural capital and capital employed maintains a positive and meaningful effects on different financial ratios.

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14.

A survey on relationship between intellectual capital and organizational innovation: A case study of banking industry Pages 721-724 Download PDF

Authors: Gholam Panahandeh, Ahmad Ahmadkhani

DOI: 10.5267/j.msl.2014.2.019

Keywords: Ghavamin bank, Intellectual capital, Organizational innovation

Abstract:

This paper presents an empirical investigation to study the relationship between intellectual capital and organizational innovation in an Iranian bank named Ghavamin located in city of Zanjan, Iran. The proposed study uses a questionnaire introduced by Bontis [Bontis, N. (1999). Managing organisational knowledge by diagnosing intellectual capital: framing and advancing the state of the field. International Journal of technology management, 18(5), 433-462.] for measuring the effect of intellectual capital and designs a questionnaire to measure organizational innovation. The questionnaires are distributed among 40 randomly selected managers and regular employees and using Pearson correlation as well as stepwise regression model, the study has detected positive and meaningful relationship between intellectual capital and organizational innovation.

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15.

Measuring the relationship between equity and intellectual capital Pages 739-742 Download PDF

Authors: Mahmoud Bani, Abolfazl Bani, Marziyeh Pourbagher, Maryam Taghavi, Mina Mansourian

DOI: 10.5267/j.msl.2014.2.015

Keywords: Human capital, Intellectual capital, Structural capital, Tehran Stock Exchange

Abstract:

Human resources play essential role on the success of many organizations and it is essential to learn more about the effects of human capital on the success of business units. This paper presents an empirical investigation to study the relationship between equity and intellectual capital among stocks listed on Tehran Stock Exchange over the period 2001-2007. Using Pearson correlation test, the study selects a sample of 77 firms and investigates the relationship between equity and three components of intellectual capital, namely; human capital, structural capital and customer capital. The study has detected a positive and meaningful relationship between equity and all components of the survey (? = 5%).

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16.

Measuring intellectual performance Pages 783-788 Download PDF

Authors: Masoud Samad Zadeh

DOI: 10.5267/j.msl.2014.2.006

Keywords: Human capital, Intellectual capital, physical capital, Structural capital

Abstract:

This paper presents an empirical investigation to study the status of intellectual capital at Islamic Azad Univeristy, Qods branch. The survey uses the questionnaire developed by Roos and Roos (1997) [Roos, G., & Roos, J. (1997). Measuring your company & apos; s intellectual performance. Long range planning, 30(3), 413-426.]. The results have detected that human capital, structural capital and physical capital are within desirable level although physical capital plays the most important role followed by structural capital and human capital. The survey did not find any evidence to believe that participants’ personal characteristics had any impact on our survey. Finally, the study has detected positive relationship among three components of the survey. In terms of physical capital, our participants believed that university officials must increase the speed of internet.

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17.

Examining the relationship between the intellectual capital and the staff performance Pages 813-818 Download PDF

Authors: Masoud Samad Zadeh

DOI: 10.5267/j.msl.2014.2.001

Keywords: Intellectual capital, Islamic Azad University, Performance measurement

Abstract:

This paper presents an empirical investigation to examine the relationship between the intellectual capital and staff performance of the Islamic Azad University of Qods city in Iran.
The statistical universe in this research includes 8000 staff, students and faculty members of Islamic Azad University of Qods city. The proposed study takes a sample of 340 students and faculty members to evaluate staff performance. The proposed study designs a questionnaire in two parts including intellectual capital and performance measurement and Cronbach alphas for these two parts are 0.889 and 0.906, respectively. The proposed study uses Pearson correlation test to examine the hypotheses. Based on the results of our survey, there is a positive and meaningful relationship between intellectual capital and performance of the employees.

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18.

A study on the effect of intellectual capital on firm performance: Evidence from Tehran Stock Exchange Pages 559-566 Download PDF

Authors: Hosein Vazifehdoust, Mahmoud Reza Khajenasir, Hosein Karami

Keywords: Firm performance, Intellectual capital, Tobin’s Q

Abstract:

The aim of this paper is to analyze the effect of intellectual capital on firm performance. The proposed study uses two regression models to find out whether there is any meaningful relationship between intellectual capital and Tobin’s Q as well as earnings per share (EPS). To test the research hypothesis, a sample of 19 companies listed in Tehran Stock Exchange over the period 2010-2012 based on panel method is chosen. The study uses the method originally proposed by Pulic to measure intellectual capital. The results of the implementation of two regressions analysis indicate that there were not any meaningful relationships between these two components. Therefore, the results indicate that the intellectual capital has no effect on firm performance.

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19.

An investigation between intellectual capital and investment opportunity Pages 397-400 Download PDF

Authors: Shiva Tavakoli, Ali Alikhani

Keywords: Intellectual capital, Investment opportunity, Tehran Stock Exchange

Abstract:

This paper presents an empirical investigation to study the relationship between intellectual capital and investment opportunities on selected firms listed on Tehran Stock Exchange (TSE) over the period 2005-2011. In our survey, Tobin Q represents investment opportunity and intellectual capital is measured based on different variables such as value added intellectual capital and human capital. The study uses regression technique with panel data and random effect and the results indicate that there was no meaningful relationship between intellectual capital and investment opportunity. In other words, most investment opportunities on TSE do not depend on intellectual capital and they mostly depend on traditional methods of investment.

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20.

Corporate governance and intellectual capital Pages 181-186 Download PDF

Authors: Rahmat Alizadeh, Seyed Ali Nabavi Chashmi, Asghar Jahani Bahnamiri

DOI: 10.5267/j.msl.2013.11.014

Keywords: Corporate governance, Intellectual capital, Pharmaceutical firms, Tehran Stock Exchange

Abstract:

The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee). The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance & apos; s variables, the first one (i.e. board size) had negative impact on firms & apos; intellectual capital and the second and the third variables had no effects on intellectual capital.

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