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گواهی نمایه سازی مقاله The relationship between relational capital and WACC

عنوان مقاله: The relationship between relational capital and WACC
شناسه (COI) مقاله: MRMEA02_397
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:
In today's economy, knowledge is the most important factor of production and it is mentioned as the most important competitive advantage of organizations. The aim of this study was to investigate the relationship between intellectual capital and cost of capital. Considering the importance of communication in this study, the relationship between capital investments with the weighted average cost of capital is investigated. During 2009 to 2014 and the number of 131 companies listed in Tehran Stock Exchange were analyzed. Panel data regression analysis is used to test the hypotheses. The results of the study hypothesis suggest that there is a significant relationship between relational capital and cost of capital, and this relationship is reversed

کلمات کلیدی:
knowledge, intellectual capital, relational capital, cost of capital

صفحه اختصاصی مقاله و دریافت فایل کامل: https://www.civilica.com/Paper-MRMEA02-MRMEA02_397.html