TITLE

Measuring the relationship between equity and intellectual capital

AUTHOR(S)
Bani, Mahmoud; Bani, Abolfazl; Pourbagher, Marziyeh; Taghavi, Maryam; Mansourian, Mina
PUB. DATE
April 2014
SOURCE
Management Science Letters;2014, Vol. 4 Issue 4, p739
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
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 (a = 5%).
ACCESSION #
94901559

 

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