Does ownership structure matter for corporate intellectual capital performance? An empirical test in the Iranian context
| Autor: | Mohammad Alipour, Farhad Shahveisi, Farshid Khairollahi |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
Value (ethics)
Entrepreneurship 050208 finance business.industry Corporate governance 05 social sciences Economics Econometrics and Finance (miscellaneous) ComputingMethodologies_IMAGEPROCESSINGANDCOMPUTERVISION ComputingMilieux_LEGALASPECTSOFCOMPUTING Accounting Context (language use) General Business Management and Accounting Intellectual capital State ownership Empirical research Stock exchange 0502 economics and business business 050203 business & management |
| Zdroj: | Eurasian Business Review. 7:67-91 |
| ISSN: | 2147-4281 1309-4297 |
| DOI: | 10.1007/s40821-016-0050-8 |
| Popis: | The purpose of the this paper is to study the relationship between types of ownership on intellectual capital performance (ICP) and its components in the companies listed in Tehran Stock Exchange. The results show that there is a significant positive relationship between ownership concentration,corporate, institutional ownership and ICP and that state ownership is negatively associated with ICP. Moreover, individual ownership has no significant relationship with ICP. Intellectual capital paradigms require corporate governance members to think holistically about all the intangible resources that can be used to create value through both intra-organizational and extra-organizational relationships. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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