The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange
One of the main problems and shortcomings of traditional accounting systems is lack of reflecting the value of intellectual capital in financial statements and reports of business units. Emphasis on human resources and intellectual capital will lead to a better understanding of the underlying values...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Ferdowsi University of Mashhad
2018-03-01
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Series: | Iranian Journal of Accounting, Auditing & Finance |
Subjects: | |
Online Access: | https://ijaaf.um.ac.ir/article_24781_ec6c7393d88ac3f824e6050e6d39e617.pdf |