Investigating the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital
1
accounting, islamic azad university. zanjan. iran
2
Department Of Accounting, Islamic Azad University,Zanjan,Iran
Abstract
Although intellectual capital is considered an important strategic resource for organizations and plays a significant role in increasing the performance and value of the company, but there are many problems in managing and controlling intellectual capital in organizations. One of the most important tools for controlling agency representation problems is corporate governance mechanisms. Therefore, the purpose of this study is to investigate the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital. This research is applied in terms of purpose and analytical in nature. To collect its data, the financial statements of Tehran Stock Exchange companies have been used. The statistical sample of the research is 105 companies listed on the Tehran Stock Exchange during the years 1393 to 1398. The results show that increasing the quality of corporate governance leads to improving the performance of the company's intellectual capital and management ability also intensifies this relationship.
saeedi,H. and Bayat,A. (2021). Investigating the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital. Journal of Accounting and Management Vision, 4(44), 77-88.
MLA
saeedi,H. , and Bayat,A. . "Investigating the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital", Journal of Accounting and Management Vision, 4, 44, 2021, 77-88.
HARVARD
saeedi H., Bayat A. (2021). 'Investigating the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital', Journal of Accounting and Management Vision, 4(44), pp. 77-88.
CHICAGO
H. saeedi and A. Bayat, "Investigating the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital," Journal of Accounting and Management Vision, 4 44 (2021): 77-88,
VANCOUVER
saeedi H., Bayat A. Investigating the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital. Journal of Accounting and Management Vision, 2021; 4(44): 77-88.
