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بررسی ارتباط بین سرمایه فکری با ارزش بازار و عملکرد مالی شرکت‌های دولتی خصوصی شده پذیرفته شده در بورس اوراق بهادار تهران | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 6، دوره 8، شماره 4 - شماره پیاپی 31، دی 1397، صفحه 123-141 اصل مقاله (891.6 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2017.12401.1216 | ||
| نویسندگان | ||
| کاوه پرندین* 1؛ مهرداد قنبری2 | ||
| 1ﮔﺮوه ﺣﺴﺎﺑﺪاری، داﻧﺸﮕﺎه آزاد اﺳﻼﻣﯽ واﺣﺪ ﮐﺮﻣﺎﻧﺸﺎه، ﮐﺮﻣﺎﻧﺸﺎه، اﯾﺮان | ||
| 2مربی گروه حسابداری، دانشگاه پیام نور، ایران | ||
| چکیده | ||
| امروزه، سرمایه فکری عامل اصلی سودآوری و حفظ مزیت رقابتی شرکت‌ها می باشد. در دنیای دانش محور کنونی، دارایی های دانشی و سرمایه فکری عامل اصلی سودآوری و حفظ مزیت رقابتی شرکت‌ها است. اهمیت سرمایه فکری و وجود شکاف بین ارزش دفتری و ارزش بازار شرکت‌ها بر کسی پوشیده نیست. در تحقیق حاضر به بررسی ارتباط بین سرمایه فکری با ارزش بازار و عملکرد مالی شرکت‌های دولتی خصوصی شده پذیرفته شده در بورس اوراق بهادار تهران پرداخته شده است. برای سنجش سرمایه فکری از روش ضریب ارزش افزوده سرمایه فکری (مدل پالیک) استفاده شده است. دوره زمانی مورد مطالعه سال های 1393-1385 و نمونه انتخابی شامل 59 شرکت دولتی خصوصی شده پذیرفته شده در بورس اوراق بهادار تهران می باشد. نتایج تحقیق نشان می دهد که کارایی سرمایه انسانی نسبت به سایر اجزاء سرمایه فکری دارای بیشترین تاثیر بر ارزش بازار شرکت می‌باشد. همچنین، ضریب کارایی سرمایه بر عملکرد مالی تاثیر مثبت و معناداری دارد. | ||
| کلیدواژه‌ها | ||
| سرمایه فکری؛ ارزش بازار؛ عملکرد مالی | ||
| عنوان مقاله [English] | ||
| Examine the relationship between intellectual capital and market value and the financial performance of privatized public companies listed on the Tehran Stock Exchange | ||
| نویسندگان [English] | ||
| Kaveh Parandin1؛ Mehrdad Ghanbary2 | ||
| 2Assistant Professor and management of accounting science and research in Kermanshah | ||
| چکیده [English] | ||
| Today, Intellectual capital is the main operating profitability and maintains corporate competitive advantage. In today's knowledge-based world, knowledge assets and intellectual capital is the company's profitability and maintain competitive advantage. The importance of intellectual capital and the difference between book value and market value of companies is obvious. Therefore, the present study examined the relationship between intellectual capital and market value and the financial performance of accepted public companies listed on the Stock Exchange of Tehran. For measuring intellectual capital Value added intellectual coefficient (Pulic model) is used. The study period of 1393-1385 and the selected sample consisted of 59 accepted public companies listed on the Tehran Stock Exchange. The results show that human capital performance relative to other components of intellectual capital has the greatest impact on the market value of the company. Also, capital efficiency coefficient is positive and significant impact on financial performance. | ||
| کلیدواژه‌ها [English] | ||
| financial performance, intellectual capital, Market Capitalization | ||
| مراجع | ||
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