نویسندگان
دانشگاه تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This study has examined the impact of capital structure on intellectual
capital (IC) performance in case of companies listed on Tehran stock
exchange (TSE). IC performance is related to the efficiency of invested
capital on tangible and intangible assets and resources and affect competitive
advantage in long term period. This study tests whether the type of
ownership (public and private, including corporate and individual) can
explain the changes in intellectual capital performance. This study uses an
experimental model called Pulic to measure intellectual capital of 141
companies among the samples, which were selected based on screening
rules. The data includes all companies listed on Tehran Stock Exchange
during 2002- 2013. The results of performed test on the impact of capital
structure on corporate intellectual capital performance using EViews
software version 7 and panel data models, indicate that there is a significant
relationship between them where the relationship between state ownership
and intellectual capital performance is an inverse (negative) one.
کلیدواژهها [English]