TY - JOUR ID - 36618 TI - The Relationship between Intellectual Capital with Economic Value Added and Financial Performance JO - Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies) JA - IJMS LA - en SN - AU - Salehi, Mahdi AU - Enayati, Gholamreza AU - Javadi, Parisa AD - Assistant professor of Accounting, Ferdowsi University of Mashhad, Iran AD - Assistant Professor of Management, Islamic Azad University, Mashhad Branch, Mashhad AD - M.A Holder in Management, Islamic Azad University, Mashhad Branch, Mashhad, Iran Y1 - 2014 PY - 2014 VL - 7 IS - 2 SP - 259 EP - 283 KW - Economic Value Added KW - Financial performance KW - Intellectual Capital KW - TSE DO - 10.22059/ijms.2014.36618 N2 - The purpose of the present study is to investigate the relationship between intellectual capital (human capital efficiency, customer capital efficiency, and structural capital efficiency) and economic value added of the listed companies on the Tehran Stock Exchange (TSE). The population includes 39 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE’s website from 2007 to 2010. The results of multiple linear regression analysis show that there is a significant relationship between financial performance of firms and intellectual value added, intellectual capital efficiency, relational capital efficiency, human capital efficiency, structural capital efficiency, and economic value added. However, the results of fuzzy regression analysis indicate significant relationships between the financial performance of firms and all the independent variables except structural capital efficiency and economic value added. UR - https://ijms.ut.ac.ir/article_36618.html L1 - https://ijms.ut.ac.ir/article_36618_1e9d1dd4fba9f2c55fab7885bba9f6f0.pdf ER -