Intellectual Capital Measurement and Reporting Model in Iran

In recent years, the role of non-physical resources in creating consistent value and sustainable profitability in organizations has significantly increased and intellectual capital as a concept that reflects the knowledge, skills and other intangible resources in the organization has received a lot...

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Bibliographic Details
Main Authors: Ali Saghafi, Mohammad Mahdi Mirzaei Abbas Abad
Format: Article
Language:fas
Published: Alzahra University 2022-09-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:https://jera.alzahra.ac.ir/article_6533_35114177008ec4c10592e4ab8edcdc05.pdf