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تأثیر سرمایه فکری بر رقابت بازار محصول | ||
حسابداری و منافع اجتماعی | ||
مقاله 1، دوره 7، شماره 2 - شماره پیاپی 25، تیر 1396، صفحه 1-18 اصل مقاله (1.11 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2017.10205.1138 | ||
نویسندگان | ||
مسعود طاهری نیا1؛ زهرا فضل الهی دهکردی* 2 | ||
1استادیار گروه حسابداری دانشگاه لرستان | ||
2دانشجو کارشناس ارشد حسابداری دانشگاه لرستان | ||
چکیده | ||
استدلالهای اصلی علم اقتصاد بر این مبنا استوار است که رقابت در بازار محصولات، یک مکانیزم عالی برای تخصیص بهینه منابع تشکیل داده و دارای اثرهای انضباطی بر رفتار مدیران و بیکفایتیهای آنان است هدف از این پژوهش، بررسی تأثیر سرمایه فکری بر رقابت بازار محصول شرکتهای پذیرفته شده در بورس اوراق بهادار تهران است. اجزای سرمایه فکری شامل: سرمایه به کار گرفته شده، سرمایه انسانی و سرمایه ساختاری است. به همین منظور سه فرضیه تدوین و دادههای مربوط به 121 شرکت عضو سازمان بورس اوراق بهادار تهران برای دوره زمانی 1383 الی 1393 مورد استفاده قرار گرفت. برای آزمون فرضیهها از تکنیک رگرسیون چند متغیره به روش دادههای تابلویی استفاده شد. نتایج تحقیق نشان داد بین سرمایه بکار گرفته شده و رقابت بازار محصول رابطه منفی ومعناداری وجود دارد. همچنین نتایج این پژوهش مبین این است که بین سرمایه انسانی و سرمایه ساختاری با رقابت بازار محصول رابطه منفی معناداری وجود دارد. وجود چنین رابطه را می توان در عدم گزارش داوطلبانه اطلاعات سرمایه فکری برای استفاده کنندگان صورتهای مالی مطرح کرد که باعث میشود آنها در ارزیابی کیفیت شرکت انتخاب مطلوبی اتخاذ نکنند و باعث کاهش رقابت بازار محصول شود. کلید واژهها: سرمایه فکری، رقابت بازار محصول، سرمایه بکار گرفته شده، سرمایه انسانی، سرمایه | ||
کلیدواژهها | ||
"سرمایه فکری"؛ "رقابت بازار محصول"؛ "سرمایه بکار گرفته شده"؛ "سرمایه انسانی"؛ "سرمایه ساختاری" | ||
عنوان مقاله [English] | ||
The Effect of Intellectual Capital on Product Market Competition | ||
نویسندگان [English] | ||
Masoud Taherinia1؛ Zahra FazloAllahi Dehkordi2 | ||
1Assistant Professor of Accounting Department of Lorestan University | ||
2Student, Senior Accountant, Lorestan University | ||
چکیده [English] | ||
Basic Stdlalhay economics is based on the belief that product market competition has a great mechanism for optimal allocation of resources, and a disciplinary effect on the behavior and their inadequacies of managers.The aim of this study is to investigate the effect of intellectual capital on product market competition of listed companies of Tehran Stock Exchange. The most common criteria of intellectual capital included: employed capital, human capital and structural capital. In this study the information of 121 stock companies during the period of 1383- 1393, based on the combined data was analysis. Results of this study showed that there is a significant negation relationship between employed capital and product market competition. Also, results of this research indicated a significant negation effect of human capital and structure capital on product market competition.the relationship can introduce in voluntarily report information of intellectual capital to users of financial statements Which makes them do not take the ideal choice in the evaluation quality of companies and reduce product market competition Keywords: employed capital, human capital, intellectual capital, product market competition, structural capital | ||
کلیدواژهها [English] | ||
"Employed capital", "Human capita"l, " Intellectual capital", "Product market competition", "Structural capita"l | ||
مراجع | ||
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