The aim of the present research is to study the relationship between intellect capital components and performance evaluation indicators. For measuring intellectual capital, the study uses Pulic’s method [Pulic, A. (2000). VAIC™–an accounting tool for IC management. International Journal of Technology Management, 20(5-8), 702-714.], which consists of three components of physical capital efficiency, human capital efficiency and structural capital efficiency. In the present study first, the value of the intellectual capital of the companies listed on Tehran Stock Exchange over the period 2006-2012 is calculated. Next, the relationship between the components of intellectual capital and financial return of the companies are evaluated. For calculating the financial performance 8 performance indicators in 5 groups presenting market value, profitability, activity, capital return, orientation on value creation are used. In the present research the statistical method used for data analysis is multiple regression and correlation coefficients. The selected sample of research includes 73 companies in continuous way for a time period of 7 years and the size of the company has been considered as a control variable. The findings indicate a positive and significant relationship between intellectual capital and financial performance of companies and a positive effect of the size of company on availability rate of intellectual capital and financial performance of a company.

Performance measurement has been considered as one of the most important subjects in accounting through separating management from ownership as well as emergence of the agency theory. The purpose of this paper is to investigate the role of new liquidity indices in evaluating of the financial performance. In the direction of realizing the research’s purposes, 4 hypotheses examine the relationships between new liquidity indices and firm’s financial performance. Using some linear regression techniques with some panel data, the study examines various hypotheses of this survey. The research’s statistical sample includes 67 firms over the period 2006-2011. Analysis of the hypotheses shows that hypotheses associated with comprehensive liquidity index have been supported. In addition, there are significant differences in financial performance in different industries.

Supply chain management plays essential role on improvement of the efficiency of production systems. It helps firms meet their expectations, deliver their products on time and build a good brand. This paper performs an empirical investigation to study the effect of good relationships among various suppliers on financial figures in an Iranian automaker. The proposed study investigates the effects of seven variables including communication, cooperation, commitment, compatibility, organization climate, dependency and trust on two financial figures including return on assets and return on equities. Using structural equation modeling, the study detects that communication, dependency and trust influence positively on return on assets. In addition, communication, cooperation, trust and commitment have positive impact on return on equities.

Previous studies show investors’ overreaction towards firms past performance. In fact, investors overvalue past winners and undervalue past losers. However, when their expectations do not come true, stock prices return to their fair values. This study investigates investors’ overreaction in Tehran Stock Exchange in three steps. Using a five-year period data collected from Tehran Stock Exchange (TSE), we evaluate portfolio performance and analyze them based on a sample of 70 firms selected from this exchange and, using Pearson correlation as well as regression analysis, examine the effects of past performance on price appreciation. The preliminary results indicate that TSE investors normally overreact to sale, quality of sale, operating profit, quality of profit, cash flow and stock return, significantly.

This study analyzes the determinants of non audit-fees for a sample of 67 French companies belonging to the SBF 120 index during the period 2005-2007. Our attention focused on the influence of shareholder / creditor agency costs - namely debts and investment opportunities. Based on panel regression methodology, our results reveal that the affiliation of the auditor to an international network, the presence of an audit committee, the debt, the size of the company and the closing date have an effect on non-audit fees. However, investment opportunities do not affect the amount of non-audit fees.

This paper performs a study to find the effect of training maternal behavior on a group of mothers who live in city of Esfahan, Iran. The study divides them into two experimental group and control group and examines the effects of training programs. The sample includes 40 women who have, at least, one child aged 4-8 years. The survey uses Abidin parenting stress questionnaire [Abidin, R. R. (1995). Parenting Stress Index. Odessa, FL: Psychological Assessment Resources.] and one group goes under 8 sessions of 2 hours long training programs. The results of ANOVA test indicate that two groups of mothers behave differently after attending training programs when the level of significance is one percent.

This paper presents an empirical investigation to study the relationship between human resource management and financial performance of some Iranian banks. The proposed study of this paper designs a questionnaire and distributes it among all management teams who work in city of Esfahan, Iran. Three questionnaires have been designed, which are associated with human resources, present financial performance and desirable financial performance with 22 questions. Cronbach alpha has been calculated as 0.86, which is well above the minimum desirable limit of 0.70. The study uses Pearson correlation ratio as well as regression technique and structural equation modeling to examine five hypotheses associated with this survey and the results of our all investigations have confirmed that there are some positive and meaningful relationship between human resources development and financial figures.