نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو هیات علمی دانشگاه آزاد اسلامی واحد رودهن و دانشجوی دوره دکتری حسابداری (مسئول مکاتبات)
2 عضو هیات علمی دانشگاه آزاد اسلامی واحد آیت الله آملی و دانشجوی دوره دکتری حسابداری
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
With the development of networking capabilities, there is an enhanced opportunity for sharing information and knowledge world-wide. For an organization to survive, there is a great need for its continuous renewal through the introduction of new, innovative products and processes that are based on new knowledge. As a result, the management, measurement and reporting of intellectual capital have attracted a lot of attention in recent years. Reporting of intellectual capital can lead to more efficient decision-making by managers, shareholders, government and other stakeholders.
This paper aims to examine intellectual capital reporting in annual reports and determine the relationship between intellectual capital reporting and size and partnership of firms.
In order to determine the types of intellectual capital items which reported in annual reports, the content analysis method was used. To test the relationship between disclosure of intellectual capital and firm’s industry, Spearman Test was conducted.
The sample of paper consists of 50 companies which listed in Tehran stock exchange for consecutive years 1387 and 1388.
The findings showed that in 1387, external capital and in 1388, human capital had more reporting. There is a significant relationship between intellectual capital reporting and size and partnership of firms.
کلیدواژه‌ها [English]
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