Intellectual Capital and its Relation with Cost of Equity

This research is aimed to measure the intellectual capital and study the relation between value added intellectual capital and its components, which are human capital value added, structural capital value added and physical capital value added, and the cost of equity in the firms listed in Tehran St...

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Bibliographic Details
Main Authors: Ali Rahmani, Zohreh Arefmanesh
Format: Article
Language:fas
Published: Alzahra University 2012-12-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_558_839168fdd58db9d8978c4cfb315f0fef.pdf