present a company value model based on financial ratios, intellectual capital and dividend policy

Message:
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
The purpose of this study was to present a company value model based on financial ratios, intellectual capital and dividend policy. The spatial scope of this research was the companies listed on the Tehran Stock Exchange and the time domain was between 2017 and 2021. The present research is in the category of applied research. If the classification of types of research based on nature and method is considered, the present research method is in the category of descriptive research in terms of nature and is considered as a causal cause in terms of method. In this study, library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 107 companies were selected as a statistical sample. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first the variance heterogeneity pre-tests, F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses. The results showed that there is a significant relationship between financial ratios and company value. There is a significant relationship between intellectual capital and company value. Profit-sharing policy affects the relationship between financial ratios and company value. Profit-sharing policy affects the relationship between intellectual capital and company value
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:6 Issue: 80, 2023
Pages:
135 to 150
magiran.com/p2593809  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • 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.
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!