Author/Authors :
Bani، Mahmoud نويسنده Department of Accounting, Damghan Branch, Islamic Azad University, Damghan, Iran , , Bani، Abolfazl نويسنده Department of Accounting, Damghan Branch, Islamic Azad University, Damghan, Iran , , Pourbagher، Marziyeh نويسنده Department of Accounting, Damghan Branch, Islamic Azad University, Damghan, Iran , , Taghavi ، Maryam نويسنده Department of Accounting, Damghan Branch, Islamic Azad University, Damghan, Iran , , Mansourian، Mina نويسنده Department of Accounting, Damghan Branch, Islamic Azad University, Damghan, Iran ,
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 (? = 5%).
