دانشگاه آزاد اسلامی واحد علوم و تحقیقات

 آمار

تعداد نشریات50
تعداد شماره‌ها2,232
تعداد مقالات20,475
تعداد مشاهده مقاله25,227,160
تعداد دریافت فایل اصل مقاله22,858,834
. (1390). The Relationship between Intellectual Capital and Earnings Quality. , 1(4), 27-43.
. "The Relationship between Intellectual Capital and Earnings Quality". , 1, 4, 1390, 27-43.
. (1390). 'The Relationship between Intellectual Capital and Earnings Quality', , 1(4), pp. 27-43.
. The Relationship between Intellectual Capital and Earnings Quality. , 1390; 1(4): 27-43.

The Relationship between Intellectual Capital and Earnings Quality

International Journal of Finance, Accounting and Economics Studies
مقاله 3، دوره 1، شماره 4، اسفند 2011، صفحه 27-43  XML اصل مقاله (409.71 K)
نوع مقاله: Research Paper
چکیده
The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of Discretionary Accruals as measures of earnings quality.
The results of statistical test show that intellectual capital and its human capital component have a significant positive impact on earnings quality and lead us to conclude that intellectual capital has a positive role in financial practices and reporting.
 
کلیدواژه‌ها
Intellectual Capital؛ Value added intellectual coefficient؛ Earnings Quality؛ Discretionary Accruals
آمار
تعداد مشاهده مقاله: 972
تعداد دریافت فایل اصل مقاله: 542


سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب