Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange
Abstract This study aims to investigate the relationship between intellectual capital and board structure of Pharmacy Firms by fuzzy approach. The intellectual capital is measured by the questionnaire with standard arrangements and 96% reliability coefficient, and the board structure is recognized b...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2012-05-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_4_c74ece9d8c5dd094cbf5532dd2dc05f3.pdf |
| Summary: | Abstract This study aims to investigate the relationship between intellectual capital and board structure of Pharmacy Firms by fuzzy approach. The intellectual capital is measured by the questionnaire with standard arrangements and 96% reliability coefficient, and the board structure is recognized by companies’ financial statements. The results show that the independent variable of the size of board directors has positive effects by a 0.133 value on intellectual capital, and that the variables of the ratio of outside directors to firm's board of directors and the ownership concentration of firm's board of directors do not have significant effects on intellectual capital. |
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| ISSN: | 2008-8914 2476-292X |