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Title
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Investigating the Relationship between Intellectual Capital Changes and Profit Quality Indexes Evidence from Tehran Stock Exchange
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Type
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Presentation
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Keywords
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intellectual capital, profit quality, liquidation index, operational cash flow
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Abstract
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The current study aims at a survey of the relationship between intellectual capital changes and the variation of profit quality indexes in the companies listed at Tehran Stock Exchange (TSE). The issue is tested while changes of intellectual capital are taken as the independent variables and liquidation operational cash flow and operational profit indexes are viewed as the dependent variables. The research population includes all the companies listed at TSE between the years 2005 up to 2010. The companies are supposed to be of the specifications determined by the research population. Then the number of 70 companies is selected to serve as the sample population and studied. To test the hypotheses, the investigator is compelled to use the linear regression, Pearson and one-way analysis of variance statistics. On the base of the statistic findings, at the trust ship level of 95%, it turns out to be no significant correlation between intellectual capital changes and those of liquidation, operational cash flow and operational profit indexes in the companies in question.
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Researchers
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Mohsen Khotanlou (Third Researcher), mehdi mahdavikhou mahdavikhou (Second Researcher), Gholamreza Karami (First Researcher)
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