Investigating the Impact of Firm Profitability on Intellectual Capital Disclosure and its Dimensions in Companies Listed in Tehran Stock Exchange
This study examines the relationship between profitability on disclosure of human intellectual capital, structural intellectual capital, communicative intellectual capital and finally on intellectual capital disclosure. The components of intellectual capital disclosure include 61 components such as 22 components of human capital disclosure, 18 components of structural capital disclosure and 21 components of communication capital disclosure. In this study, the content analysis method was referred to the reports of the corporate board of directors, and scores were assigned to each of the components based on zero and one. Obviously, the zero score indicates the non-disclosure of each component and the score of one represents the disclosure of the relevant component in the board reports. The tools used for data collection include observation, statistical tests, databases, Ives software, and Excel software. The research location of the companies listed in the Tehran Stock Exchange and the research timeframe will be 5 years for the period 2014-2017 for 78 companies. The findings of this study led to the acceptance and meaningful relationship of all hypotheses except the second hypothesis, the lack of meaningful relationship of profitability on the disclosure of structural intellectual capital.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.