نویسندگان
دانشگاه الزهرا (س)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this paper is investigating the influences of the Intellectual Capital elements efficiency on the Financial Indexes in Tehran stock Exchange. The influence of human capital, Physical capital and structural capital efficiency on ROE, EPS and ASR are investigated by panel data regression for 99 firms during 2000-2003 years.
Finding due to the pooled least square (PLS) method demonstrated that Intellectual Capital elements efficiency have positive and significant influences on ROE the coefficient of the Physical capital and human capital efficiency have positive influence, but the structural capital efficiency has negative influence on EPS. The coefficient of the Physical capital and structural capital efficiency has positive influence, but human capital efficiency has negative and significant influence on ASR. The results of this have high the Financial Performance. Moreover the averages of the Intellectual Capital efficiency have significant difference among 7 industries.
کلیدواژهها [English]
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