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بررسی تأثیر اندازه شرکت بر رابطه بین منابع نامشهود و عملکرد شرکت در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 3، دوره 10، شماره 3 - شماره پیاپی 38، مهر 1399، صفحه 57-73 اصل مقاله (1.16 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2020.25955.1514 | ||
| نویسندگان | ||
| زهره عارف منش* 1؛ طیبه زارع زردینی2 | ||
| 1استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه یزد، ایران | ||
| 2کارشناس ارشد، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهراء (س)، | ||
| چکیده | ||
| هدف این پژوهش بررسی تأثیر اندازه شرکت بر رابطه بین دارایی‌های نامشهود و عملکرد شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. دارایی‌های نامشهود مورد بررسی در این پژوهش شامل منابع انسانی، منابع مدیریتی، قابلیت نوآوری و دارایی نامشهود مبتنی بر بازار می‌باشد. همچنین، متغیر عملکرد بر مبنای معیارهای بازده دارایی، بازده فروش و نسبت کیوتوبین سنجیده می‌شود. برای آزمون فرضیهها از آزمون مقایسه میانگین دو جامعه و مدل رگرسیون چند متغیره در قالب دادههای ترکیبی استفاده شده است. نتایج حاصل از این پژوهش نشاندهنده آن است که بین منابع انسانی، منابع مدیریتی در شرکت‌های کوچک و متوسط و شرکت‌های بزرگ تفاوت معنی‌داری وجود دارد. همچنین، نتایج حاکی از آن است که منابع انسانی بر عملکرد بر مبنای بازده فروش و بازده دارایی و منابع مدیریتی بر عملکرد بر مبنای بازده فروش، تأثیر معنی‌داری دارد. علاوه بر آن، اندازه شرکت بر رابطه بین قابلیت نوآوری و عملکرد بر مبنای کیوتوبین تأثیر معنی‌داری دارد. | ||
| کلیدواژه‌ها | ||
| دارایی‌های نامشهود؛ اندازه شرکت؛ عملکرد شرکت | ||
| عنوان مقاله [English] | ||
| The Effect of Firm Size on Relationship between Intangible Resources and Performance in listed Tehran stock exchange Companies | ||
| نویسندگان [English] | ||
| Zohreh Arefmanesh1؛ tayyebeh zare zardeini2 | ||
| 2alzahra university | ||
| چکیده [English] | ||
| The purpose of this research is to investigate the effect of firm size on relationship between intangible resources and performance of firms listed in the Tehran stock exchange. The 5 types of intangibles are used in this research included human resources, management resources, innovation and intangible based on market. The performance was measured based on return on assets, return on sales and Q-Tobin ratio. In this study, the ordinary least squares regression on panel data and comparison between two communities was used to test the hypotheses. The results showed that there is a significant difference between human and management resources in SMEs and large enterprises. Also, results showed that human resources have a significant impact on ROA and ROS. Management resources has a significant impact on ROS. Also, firm size has a significant effect on the relationship between innovation resources and performance based on Q-Tobin. | ||
| کلیدواژه‌ها [English] | ||
| Firm Performance, Firm size, Intangible assets | ||
| مراجع | ||
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