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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 4 Issue 1 pp. 181-186 , 2014

Corporate governance and intellectual capital Pages 181-186 Right click to download the paper Download PDF

Authors: Rahmat Alizadeh, Seyed Ali Nabavi Chashmi, Asghar Jahani Bahnamiri

DOI: 10.5267/j.msl.2013.11.014

Keywords: Corporate governance, Intellectual capital, Pharmaceutical firms, Tehran Stock Exchange

Abstract: The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee). The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance & apos; s variables, the first one (i.e. board size) had negative impact on firms & apos; intellectual capital and the second and the third variables had no effects on intellectual capital.

How to cite this paper
Alizadeh, R., Chashmi, S & Bahnamiri, A. (2014). Corporate governance and intellectual capital.Management Science Letters , 4(1), 181-186.

Refrences
Ballas, A.A., Chalevas, C., & Tzovas, C. (2012). Market reaction to valuation adjustments for financial instruments: Evidence from Greece. Journal of International Accounting, Auditing and Taxation, 21(1), 52-61.

Chau, G., & Leung, P. (2006). The impact of board composition and family ownership on audit committee formation: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 15(1), 1-15.

Chi, W., & Wang, C. (2010). Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders. The International Journal of Accounting, 45(4), 465-489.

Emamgholipour, M., Bagheri, S., Mansourinia, E & Arabi, A. (2013). A study on relationship between institutional investors and earnings management: Evidence from the Tehran Stock Exchange. Management Science Letters, 3(4), 1105-1112.

Hentati, E & Jilani, F. (2013). The determinants of non-audit fees in French firms. Management Science Letters, 3(6), 1773-1782.

Lu, W. M., Wang, W. K., Tung, W. T., & Lin, F. (2010). Capability and efficiency of intellectual capital: The case of fabless companies in Taiwan. Expert Systems with Applications, 37(1), 546-555.

Nassreddine, G & Anis, J. (2012). Stakeholder approach, Stakeholders mental model: A visualization test with cognitive mapping technique. Management Science Letters, 2(2), 439-456.

Rouhi, F., & Khalifehsultani, S. (2012). An investigate on relationship between moral hazard and corporate governance with earning forecast quality in the Tehran Stock Exchange. Management Science Letters, 2(8), 2795-2802.

Solomon, J., & Solomon, A. (2004). Corporate Governance and Accountability. John Wiley and Sons, Ltd.

Valahzaghard, M & Salehi, A. (2012). Impact of the corporate governance characteristics and ownership on earnings quality of the Islamic private banks in Iran. Management Science Letters, 2(7), 2607-2614.
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Journal: Management Science Letters | Year: 2014 | Volume: 4 | Issue: 1 | Views: 2788 | Reviews: 0

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