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پنجشنبه 01 آذر 1403
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کاربران عضو: 1
کاربران مهمان: 50
کاربران حاضر: 51
The Relation between Corporate Governance and Intellectual Capital Stressing Human Capital Characteristics
Abstract:

Disclosing intellectual capital information has increased in previous decade for the existence of large companies with intangible assets and values. Corporate governance can play an effective role in increasing the extent and quality of intellectual capital information. This study aims to examine the relationship between corporate governance mechanisms like non- executive directors proportion, board size, CEO duality from board chairman, and intellectual capital stressing human capital characteristic in 107 companies with 18 industries in Tehran Security Exchange for a 5-year time period (2005-2010). Based on previous literature, first the hypotheses were formed and then they were investigated using stepwise regression method. Test results showed a significant and positive correlation among the variables of board number, size, and profitability with human capital. The results also showed a significant and negative relation between corporate stockholders and human capital.

Keywords: corporate governance, intellectual capital, human capital, institutional investors
Author(s): آیلین رضاقلی بیگی
Source: Modir.ir, 2014
Subject: پیرامون مدیریت
Category: مقاله مجله
Release Date: 2014
No of Pages: 14
Price(Tomans): 3000
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