{"id":"https://openalex.org/W1999658372","doi":"https://doi.org/10.6007/ijarafms/v4-i1/548","title":"The Impact of Intellectual Capital on the Financial Performance of Listed Companies in Tehran Stock Exchange","display_name":"The Impact of Intellectual Capital on the Financial Performance of Listed Companies in Tehran Stock Exchange","publication_year":2014,"publication_date":"2014-01-25","ids":{"openalex":"https://openalex.org/W1999658372","doi":"https://doi.org/10.6007/ijarafms/v4-i1/548","mag":"1999658372"},"language":"en","primary_location":{"id":"doi:10.6007/ijarafms/v4-i1/548","doi":"https://doi.org/10.6007/ijarafms/v4-i1/548","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarafms/v4-i1/548","pdf_url":null,"source":{"id":"https://openalex.org/S4210192748","display_name":"International Journal of Academic Research in Accounting Finance and Management Sciences","issn_l":"2225-8329","issn":["2225-8329","2308-0337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.6007/ijarafms/v4-i1/548","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004545884","display_name":"Hossein Sharifi RANANI","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hossein Sharifi RANANI","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5089789939","display_name":"Zivar BIJANI","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Zivar BIJANI","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.686,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.89960341,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"4","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":1.0},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9940000176429749},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7960000038146973},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.9539999961853027},{"id":"https://openalex.org/keywords/human-capital","display_name":"human capital","score":0.777999997138977},{"id":"https://openalex.org/keywords/structural-capital","display_name":"structural capital","score":0.9789999723434448},{"id":"https://openalex.org/keywords/physical-capital","display_name":"physical capital","score":0.9440000057220459},{"id":"https://openalex.org/keywords/earnings-per-share","display_name":"earnings per share","score":0.9959999918937683},{"id":"https://openalex.org/keywords/asset-utilization","display_name":"asset utilization","score":0.878000020980835},{"id":"https://openalex.org/keywords/knowledge-economy","display_name":"knowledge economy","score":0.7799999713897705}],"concepts":[{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.9224731922149658},{"id":"https://openalex.org/C2779313860","wikidata":"https://www.wikidata.org/wiki/Q7625013","display_name":"Structural capital","level":5,"score":0.8176088929176331},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6457148194313049},{"id":"https://openalex.org/C9127897","wikidata":"https://www.wikidata.org/wiki/Q990550","display_name":"Physical capital","level":3,"score":0.601932942867279},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5470120310783386},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5449198484420776},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.5231091976165771},{"id":"https://openalex.org/C206217203","wikidata":"https://www.wikidata.org/wiki/Q1134378","display_name":"Earnings per share","level":3,"score":0.4781832993030548},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.43260499835014343},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4271126985549927},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4229123592376709},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.4228706955909729},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.37671178579330444},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37497374415397644},{"id":"https://openalex.org/C63545947","wikidata":"https://www.wikidata.org/wiki/Q10958910","display_name":"Individual capital","level":4,"score":0.3637826442718506},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.13624444603919983},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.10138890147209167}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.6007/ijarafms/v4-i1/548","doi":"https://doi.org/10.6007/ijarafms/v4-i1/548","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarafms/v4-i1/548","pdf_url":null,"source":{"id":"https://openalex.org/S4210192748","display_name":"International Journal of Academic Research in Accounting Finance and Management Sciences","issn_l":"2225-8329","issn":["2225-8329","2308-0337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:hur:ijaraf:v:4:y:2014:i:1:p:119-127","doi":null,"is_oa":false,"landing_page_url":"http://hrmars.com/hrmars_papers/Article_13_The_Impact_of_Intellectual_Capital.pdf","pdf_url":"http://hrmars.com/hrmars_papers/Article_13_The_Impact_of_Intellectual_Capital.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.682.1399","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.682.1399","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://hrmars.com/hrmars_papers/Article_13_The_Impact_of_Intellectual_Capital.pdf","raw_type":"text"}],"best_oa_location":{"id":"doi:10.6007/ijarafms/v4-i1/548","doi":"https://doi.org/10.6007/ijarafms/v4-i1/548","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarafms/v4-i1/548","pdf_url":null,"source":{"id":"https://openalex.org/S4210192748","display_name":"International Journal of Academic Research in Accounting Finance and Management Sciences","issn_l":"2225-8329","issn":["2225-8329","2308-0337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":16,"referenced_works":["https://openalex.org/W113960645","https://openalex.org/W1495656322","https://openalex.org/W1964546750","https://openalex.org/W1982887299","https://openalex.org/W1983896181","https://openalex.org/W2005346306","https://openalex.org/W2014276544","https://openalex.org/W2017774732","https://openalex.org/W2025169532","https://openalex.org/W2039025582","https://openalex.org/W2041921180","https://openalex.org/W2071554452","https://openalex.org/W2084907345","https://openalex.org/W2097978133","https://openalex.org/W2247095457","https://openalex.org/W3158813551"],"related_works":["https://openalex.org/W2083481517","https://openalex.org/W2185844116","https://openalex.org/W2187423285","https://openalex.org/W2552778496","https://openalex.org/W3153667486","https://openalex.org/W2173814355","https://openalex.org/W7093103796","https://openalex.org/W3149921582","https://openalex.org/W2619015160","https://openalex.org/W2181539033"],"abstract_inverted_index":{"Abstract":[0],"In":[1,28,99,131],"the":[2,39,77,83,92,103,106,121,132,135,155,163,171,177,188,204,227],"age":[3],"of":[4,76,85,91,120,127,137,142,157,206,210,229],"knowledge-based":[5],"economy,":[6],"an":[7],"organization":[8],"uses":[9],"two":[10],"distinguished":[11],"resources":[12,22],"for":[13,57,159],"value":[14,62,70,107],"creation":[15],"and":[16,23,41,44,63,124,145,154,196,203,219,226],"profit":[17],"making:":[18],"material":[19,40],"or":[20,25],"tangible":[21],"intellectual":[24,34,86,104,109,129,138,192,215],"invisible":[26],"resources.":[27],"fact,":[29],"it":[30],"is":[31,80,118],"claimed":[32],"that":[33,191,214],"capital":[35,43,51,87,110,139,193,216],"can":[36,71],"explain":[37],"better":[38],"physical":[42,146],"a":[45,53,67],"company\u2019s":[46,68],"performance":[47,90,150],"financial":[48,89,149],"indices.":[49],"Intellectual":[50],"provides":[52],"new":[54],"complete":[55],"model":[56],"observing":[58],"organizations":[59],"\u2019":[60],"real":[61],"by":[64,113],"using":[65,170],"it;":[66],"future":[69],"be":[72],"calculated.":[73],"The":[74,183,208],"objective":[75],"present":[78,133],"study":[79],"to":[81,101,166],"investigate":[82],"influence":[84,136,198,221],"on":[88,148,199,222],"listed":[93],"companies":[94,161],"in":[95],"Tehran":[96],"Stock":[97],"Exchange.":[98],"order":[100],"assess":[102],"capital,":[105],"added":[108],"coefficient":[111],"developed":[112],"Palyk":[114],"was":[115,168],"used,":[116],"which":[117],"one":[119],"most":[122],"important":[123],"valuable":[125],"methods":[126],"assessing":[128],"capital.":[130],"study,":[134],"indices":[140],"(efficiency":[141],"human,":[143],"structural":[144],"capitals)":[147],"(earnings":[151],"per":[152,201,224],"share":[153,202,225],"efficiency":[156,205,228],"assets)":[158],"70":[160],"during":[162],"years":[164],"2004":[165],"2007":[167],"investigated":[169],"panel":[172],"data":[173],"regression.":[174],"Be":[175],"reviewing":[176],"literature,":[178],"four":[179],"hypotheses":[180,189],"were":[181],"proposed.":[182],"results":[184,209],"obtained":[185],"from":[186],"testing":[187],"showed":[190],"has":[194,217],"positive":[195,218],"significant":[197,220],"earnings":[200,223],"assets.":[207],"regression":[211],"models":[212],"show":[213]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}