1
1- Msc,Department of Accounting, Faculty of Management,University of Tehran,Tehran,Iran
2
2- Master of Accounting, Azad University of khomain, Iran
3
Accountingو Alzahra University
Abstract
The purpose of this study was to investigate the effect of institutional ownership on the relationship between intellectual capital and corporate value in Tehran Stock Exchange companies, In a way that the variable of intellectual capital as an independent variable and the variable of value of the company has played the role of a dependent variable and the variable of institutional ownership has played the role of a moderating variable. The statistical sample of the study includes 113 companies listed on the Tehran Stock Exchange during the years 1390 to 1397. Analysis of hypotheses based on panel regression showed that the added value of intellectual capital has a positive and significant effect on the value of the company and the structure of ownership as a moderating variable has a negative and significant effect on the relationship between value added of intellectual capital and the value of the company and modifies this relationship.
Abdollapur,F. , mohammadi,M. and daneshyar,F. (2021). Does institutional ownership moderate the impact of intellectual capital on firm value?. Journal of Accounting and Management Vision, 4(42), 22-34.
MLA
Abdollapur,F. , , mohammadi,M. , and daneshyar,F. . "Does institutional ownership moderate the impact of intellectual capital on firm value?", Journal of Accounting and Management Vision, 4, 42, 2021, 22-34.
HARVARD
Abdollapur F., mohammadi M., daneshyar F. (2021). 'Does institutional ownership moderate the impact of intellectual capital on firm value?', Journal of Accounting and Management Vision, 4(42), pp. 22-34.
CHICAGO
F. Abdollapur, M. mohammadi and F. daneshyar, "Does institutional ownership moderate the impact of intellectual capital on firm value?," Journal of Accounting and Management Vision, 4 42 (2021): 22-34,
VANCOUVER
Abdollapur F., mohammadi M., daneshyar F. Does institutional ownership moderate the impact of intellectual capital on firm value?. Journal of Accounting and Management Vision, 2021; 4(42): 22-34.
