期刊名称：International journal of education and applied sciences
印刷版ISSN：2345-6728
电子版ISSN：2345-6728
出版年度：2014
卷号：1
期号：5
页码：248-255
语种：English
出版社：Azarin Mehr Press
摘要：Abstract Intellectual capital is a valuable intangible asset that can have a significant impact on the success of the company. Although these intangible assets are not recognized in the accounts and the amounts of money it cannot be easily measured; however, it should be noted that these assets exist and can affect decisions. The study of the relationship between profitability and disclosure of intellectual capital and intellectual capital components in the Companies listed on the Tehran Stock Exchange is evaluated. In this regard, four hypotheses were developed from multiple linear regression was used to test them. For the operationalization of disclosure of intellectual capital and its components, the checklist Li et al (2012) and Return on Assets ratio were used for profit. Results of 77 firms (231 firm-years) during the period 2010- 2013 indicates that at 95 percent, positive and significant relationship between profitability and disclosure of intellectual capital there. So that the, by increasing and improving profitability, companies have an incentive to voluntarily disclose information on intellectual capital. The other variables were observed, significant and positive relationship between firm size and disclosure of intellectual capital, human capital, customer capital there. Also positive and significant relationship found between growth opportunities and disclosure intellectual capital. In addition, human capital and structural capital were positively related. A positive relationship was seen between financial leverage and disclosure customer capital there .Accordingly, consistent with the theoretical bases, it could be argued that profitability of the company led to voluntarily disclosure information on intellectual capital, and firms are better profitability of the greater incentive to the disclosure of intellectual capital. Keywords:Intellectual capital, Human capital, Structural capital, Physical capital, Intellectual capital disclosure, Signaling theory
