Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach
Intellectual capital as an intangible asset produced within a company could be regarded as a strategic asset that enables the company to create competitive advantage and superior financial performance. Because of lack of reporting the intellectual capital items in financial statements, there exists...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2015-11-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_1412_47b89ec5840320f212bb9a1d2bbede39.pdf |