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گواهی نمایه سازی مقاله Intellectual capital and cost of capital

عنوان مقاله: Intellectual capital and cost of capital
شناسه (COI) مقاله: MRMEA02_396
منتشر شده در دومین کنفرانس بین المللی پژوهش های نوین در مدیریت، اقتصاد و حسابداری در سال ۱۳۹۴
مشخصات نویسندگان مقاله:

Ehsan Arjmandi - Department of Accounting, Sabzevar Branch, Islamic Azad University, Sabzevar, Iran
Mohammad Khosro Abadi - Department of Accounting, Sabzevar Branch, Islamic Azad University, Sabzevar, Iran

خلاصه مقاله:
The aim of this study is to investigate the relationship between intellectual capital and cost of capital. Components of intellectual capital, including human capital and structural capital and its relation with the weighted average cost of capital is investigated. During the study in 2009 to 2014, 131 companies listed in Tehran Stock Exchange has been analyzed. Panel data regression analysis is used to test the hypotheses. Hypothesis test results indicate that a significant relationship exists between human capital and WACC. The relationship between capital structure and WACC was not found as well

کلمات کلیدی:
intellectual capital, human capital, structural capital, cost of capital

صفحه اختصاصی مقاله و دریافت فایل کامل: https://www.civilica.com/Paper-MRMEA02-MRMEA02_396.html