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11.

A study on the effects of intellectual capital efficiency on economic performance Pages 985-992 Download PDF

Authors: Parviz Piri, Maryam Yokhaneh Alghyani, Samaneh Barzegari Sadaghiani, Sayed Ahmad Hasan nejad

DOI: 10.5267/j.msl.2014.3.014

Keywords: Capital, Economic performance, Human capital, Intellectual capital, Structural capital

Abstract:

Intellectual capital plays essential role in corporate performance and this paper examines the impact of intellectual capital and its components on the ratio of corporate operating profit on sales as an indicator of economic performance. The study was accomplished among 1035 companies listed on Tehran Stock Exchange and by using the Pulic-2004 model over the period 2005-2012. The results indicate that intellectual value added coefficient, as an indicator of intellectual capital efficiency, preserves a positive effect on sales and efficiency of structural capital and capital employed maintains a positive and meaningful effects on different financial ratios.

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12.

A survey on relationship between intellectual capital and organizational innovation: A case study of banking industry Pages 721-724 Download PDF

Authors: Gholam Panahandeh, Ahmad Ahmadkhani

DOI: 10.5267/j.msl.2014.2.019

Keywords: Ghavamin bank, Intellectual capital, Organizational innovation

Abstract:

This paper presents an empirical investigation to study the relationship between intellectual capital and organizational innovation in an Iranian bank named Ghavamin located in city of Zanjan, Iran. The proposed study uses a questionnaire introduced by Bontis [Bontis, N. (1999). Managing organisational knowledge by diagnosing intellectual capital: framing and advancing the state of the field. International Journal of technology management, 18(5), 433-462.] for measuring the effect of intellectual capital and designs a questionnaire to measure organizational innovation. The questionnaires are distributed among 40 randomly selected managers and regular employees and using Pearson correlation as well as stepwise regression model, the study has detected positive and meaningful relationship between intellectual capital and organizational innovation.

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13.

Measuring the relationship between equity and intellectual capital Pages 739-742 Download PDF

Authors: Mahmoud Bani, Abolfazl Bani, Marziyeh Pourbagher, Maryam Taghavi, Mina Mansourian

DOI: 10.5267/j.msl.2014.2.015

Keywords: Human capital, Intellectual capital, Structural capital, Tehran Stock Exchange

Abstract:

Human resources play essential role on the success of many organizations and it is essential to learn more about the effects of human capital on the success of business units. This paper presents an empirical investigation to study the relationship between equity and intellectual capital among stocks listed on Tehran Stock Exchange over the period 2001-2007. Using Pearson correlation test, the study selects a sample of 77 firms and investigates the relationship between equity and three components of intellectual capital, namely; human capital, structural capital and customer capital. The study has detected a positive and meaningful relationship between equity and all components of the survey (? = 5%).

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14.

Measuring intellectual performance Pages 783-788 Download PDF

Authors: Masoud Samad Zadeh

DOI: 10.5267/j.msl.2014.2.006

Keywords: Human capital, Intellectual capital, physical capital, Structural capital

Abstract:

This paper presents an empirical investigation to study the status of intellectual capital at Islamic Azad Univeristy, Qods branch. The survey uses the questionnaire developed by Roos and Roos (1997) [Roos, G., & Roos, J. (1997). Measuring your company & apos; s intellectual performance. Long range planning, 30(3), 413-426.]. The results have detected that human capital, structural capital and physical capital are within desirable level although physical capital plays the most important role followed by structural capital and human capital. The survey did not find any evidence to believe that participants’ personal characteristics had any impact on our survey. Finally, the study has detected positive relationship among three components of the survey. In terms of physical capital, our participants believed that university officials must increase the speed of internet.

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15.

Examining the relationship between the intellectual capital and the staff performance Pages 813-818 Download PDF

Authors: Masoud Samad Zadeh

DOI: 10.5267/j.msl.2014.2.001

Keywords: Intellectual capital, Islamic Azad University, Performance measurement

Abstract:

This paper presents an empirical investigation to examine the relationship between the intellectual capital and staff performance of the Islamic Azad University of Qods city in Iran.
The statistical universe in this research includes 8000 staff, students and faculty members of Islamic Azad University of Qods city. The proposed study takes a sample of 340 students and faculty members to evaluate staff performance. The proposed study designs a questionnaire in two parts including intellectual capital and performance measurement and Cronbach alphas for these two parts are 0.889 and 0.906, respectively. The proposed study uses Pearson correlation test to examine the hypotheses. Based on the results of our survey, there is a positive and meaningful relationship between intellectual capital and performance of the employees.

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16.

A study on the effect of intellectual capital on firm performance: Evidence from Tehran Stock Exchange Pages 559-566 Download PDF

Authors: Hosein Vazifehdoust, Mahmoud Reza Khajenasir, Hosein Karami

Keywords: Firm performance, Intellectual capital, Tobin’s Q

Abstract:

The aim of this paper is to analyze the effect of intellectual capital on firm performance. The proposed study uses two regression models to find out whether there is any meaningful relationship between intellectual capital and Tobin’s Q as well as earnings per share (EPS). To test the research hypothesis, a sample of 19 companies listed in Tehran Stock Exchange over the period 2010-2012 based on panel method is chosen. The study uses the method originally proposed by Pulic to measure intellectual capital. The results of the implementation of two regressions analysis indicate that there were not any meaningful relationships between these two components. Therefore, the results indicate that the intellectual capital has no effect on firm performance.

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17.

An investigation between intellectual capital and investment opportunity Pages 397-400 Download PDF

Authors: Shiva Tavakoli, Ali Alikhani

Keywords: Intellectual capital, Investment opportunity, Tehran Stock Exchange

Abstract:

This paper presents an empirical investigation to study the relationship between intellectual capital and investment opportunities on selected firms listed on Tehran Stock Exchange (TSE) over the period 2005-2011. In our survey, Tobin Q represents investment opportunity and intellectual capital is measured based on different variables such as value added intellectual capital and human capital. The study uses regression technique with panel data and random effect and the results indicate that there was no meaningful relationship between intellectual capital and investment opportunity. In other words, most investment opportunities on TSE do not depend on intellectual capital and they mostly depend on traditional methods of investment.

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18.

Corporate governance and intellectual capital Pages 181-186 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.

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19.

An empirical study on relationship between intellectual capital and organizational entrepreneurship: A case study of Islamic Azad university of Semnan Pages 1339-1344 Download PDF

Authors: Hasan Kia Abolfazl Danaei, Mahshad Normohammadi

DOI: 10.5267/j.msl.2013.04.019

Keywords: Intellectual capital, Entrepreneurship

Abstract:

This paper presents an empirical study to investigate the relationship between intellectual capital and organizational entrepreneurship. The proposed model of this paper designs a questionnaire and distributes it among some employees of Islamic Azad University of Semnan branch. For the proposed study, organizational entrepreneurship is considered as independent variable and intellectual capital components are considered as dependent variables. The questionnaire consists of 25 questions in eight different categories. In order to validate the overall questionnaire we have used Cronbach alpha where it was 72.9 for intellectual capital and it was 79.2 for Intrapreneurship. The results of testing various hypotheses indicate that there were positive and meaningful relationships between these two components.

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20.

Managers’ perceptions of intellectual capital: An empirical study in the Tunisian context Pages 1381-1394 Download PDF

Authors: Mohamed Ali Boujelbene, Habib Affes

DOI: 10.5267/j.msl.2013.04.011

Keywords: Intellectual capital, Perception, Voluntary discl

Abstract:

The purpose of this exploratory research study is to examine the extent of recognition of the concept of intellectual capital in the Tunisian context and to identify the perceptions of managers concerning the accounting treatment and disclosure of this hidden concept. A survey questionnaire was conducted among 51 Tunisian managers. The results of this survey argue that the majority of respondents perceive the elements of intellectual capital as important value drivers for their business. This study shows that managers are aware of the shortcoming of the present accounting system and they approve previous studies that propose voluntary disclosure of information relating to intellectual capital as a solution to compensate for the loss of relevance of traditional accounting information. The present study presents a significant interest in the accounting literature and provides whether it would be appropriate for the Tunisian accounting standard setter to ask companies to disclose more intellectual capital information.

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