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The relationship between intellectual capital and financial performance: An empirical investigation in an Iranian company

机译:知识资本与财务绩效的关系:伊朗公司的实证调查

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In the Intellectual Capital (IC) literature, only a few studies have analyzed the relationships among the components of IC and organizational success. This study provides further insight into the role of IC in organizational performance, especially financial performance. In this order, Value Added Intellectual Coefficient (VAICTM) method has been used for measuring the value based performance of the company. Corporate performance measures used in this analysis are profitability, Employee productivity, and Growth in sales. The intellectual capital (human capital and structural capital) and physical capital of the company have been analyzed and their impact on corporate performance has been measured using multiple regression technique. Findings from the empirical analysis indicate that the relationships between the performance of a company’s intellectual capital and profitability, Employee productivity, and Growth in sales are informative. The empirical findings suggest that the performance of a company’s intellectual capital can explain profitability and productivity.
机译:在智力资本(IC)文献中,只有一些研究分析了IC组成部分的关系和组织成功。本研究进一步了解IC在组织绩效中的作用,特别是财务表现。在此顺序中,增值智力系数(VAICTM)方法已被用于测量公司的价值。本分析中使用的企业绩效措施是盈利能力,员工生产力和销售增长。本公司的智力资本(人力资本和结构资本)和物理资本进行了分析,并采用多元回归技术对企业业绩的影响。实证分析的调查结果表明,公司智力资本和盈利能力,员工生产力和销售增长的性能之间的关系是有效的。实证发现表明,公司的智力资本的表现可以解释盈利能力和生产力。

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