The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange
Intellectual capital (IC) is one of the most precious assets of companies. In accounting literature a huge amount of attention has been paid to IC and its effects but disclosure of IC is a missing topic in the accounting studies. This paper tries to fill this gap and create a proper area for creatio...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2014-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_51724_2006ba1791b3edabb20a864f635a5999.pdf |
| _version_ | 1811317179757363200 |
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| author | Bita Mashaykhi Seyyed Jalal Seyyedi Hasti Zargaran Yazd |
| author_facet | Bita Mashaykhi Seyyed Jalal Seyyedi Hasti Zargaran Yazd |
| author_sort | Bita Mashaykhi |
| collection | DOAJ |
| description | Intellectual capital (IC) is one of the most precious assets of companies. In accounting literature a huge amount of attention has been paid to IC and its effects but disclosure of IC is a missing topic in the accounting studies. This paper tries to fill this gap and create a proper area for creation and development of IC. In this paper, the influential factors on disclosure of IC have been studied. For this purpose 63 companies (189 year–company), between period of 2010-2012, are investigated and the result shows a significant positive relationship between growth opportunity and age of company with IC disclosure, however, for profitability and financial leverage the result is in the opposite side. According to IC components, human capital disclosure has a significant negative relation with profitability, growth opportunity and age of company. Customer capital disclosure and structural capital have significant positive relations with growth opportunity and age of company, however, this result is not the same for financial leverage. |
| first_indexed | 2024-04-13T12:02:22Z |
| format | Article |
| id | doaj.art-16b89e4232b048f79178f1e737a07c35 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-04-13T12:02:22Z |
| publishDate | 2014-06-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-16b89e4232b048f79178f1e737a07c352022-12-22T02:47:44ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392014-06-0121225127010.22059/acctgrev.2014.5172451724The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchangeBita Mashaykhi0Seyyed Jalal Seyyedi1Hasti Zargaran Yazd2Associate Prof., Accounting, University of Tehran, Tehran, IranMSc., Accounting, University of Tehran, Tehran, IranMSc. Student in Accounting, University of Tehran, Tehran, IranIntellectual capital (IC) is one of the most precious assets of companies. In accounting literature a huge amount of attention has been paid to IC and its effects but disclosure of IC is a missing topic in the accounting studies. This paper tries to fill this gap and create a proper area for creation and development of IC. In this paper, the influential factors on disclosure of IC have been studied. For this purpose 63 companies (189 year–company), between period of 2010-2012, are investigated and the result shows a significant positive relationship between growth opportunity and age of company with IC disclosure, however, for profitability and financial leverage the result is in the opposite side. According to IC components, human capital disclosure has a significant negative relation with profitability, growth opportunity and age of company. Customer capital disclosure and structural capital have significant positive relations with growth opportunity and age of company, however, this result is not the same for financial leverage.https://acctgrev.ut.ac.ir/article_51724_2006ba1791b3edabb20a864f635a5999.pdfdisclosure’s incentiveshuman capitalintellectual capital disclosurerelational capitalStructural Capital |
| spellingShingle | Bita Mashaykhi Seyyed Jalal Seyyedi Hasti Zargaran Yazd The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange بررسیهای حسابداری و حسابرسی disclosure’s incentives human capital intellectual capital disclosure relational capital Structural Capital |
| title | The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange |
| title_full | The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange |
| title_fullStr | The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange |
| title_full_unstemmed | The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange |
| title_short | The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange |
| title_sort | effective factors on disclosure of intellectual capital in listed companies in tehran stock exchange |
| topic | disclosure’s incentives human capital intellectual capital disclosure relational capital Structural Capital |
| url | https://acctgrev.ut.ac.ir/article_51724_2006ba1791b3edabb20a864f635a5999.pdf |
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