1
Assistant Professor, Department of Accounting and Finance, School of Economics and Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
2
Master's Degree in Financial Management, Islamic Azad University, South Tehran Branch, Tehran, Iran
Abstract
The purpose of this study was to present a company value model based on financial ratios, intellectual capital and dividend policy. The spatial scope of this research was the companies listed on the Tehran Stock Exchange and the time domain was between 2017 and 2021. The present research is in the category of applied research. If the classification of types of research based on nature and method is considered, the present research method is in the category of descriptive research in terms of nature and is considered as a causal cause in terms of method. In this study, library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 107 companies were selected as a statistical sample. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first the variance heterogeneity pre-tests, F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses. The results showed that there is a significant relationship between financial ratios and company value. There is a significant relationship between intellectual capital and company value. Profit-sharing policy affects the relationship between financial ratios and company value. Profit-sharing policy affects the relationship between intellectual capital and company value
Badiei,H. , Ghaderi,M. and Aliakbari,M. (2023). present a company value model based on financial ratios, intellectual capital and dividend policy. Journal of Accounting and Management Vision, 6(80), 135-150.
MLA
Badiei,H. , , Ghaderi,M. , and Aliakbari,M. . "present a company value model based on financial ratios, intellectual capital and dividend policy", Journal of Accounting and Management Vision, 6, 80, 2023, 135-150.
HARVARD
Badiei H., Ghaderi M., Aliakbari M. (2023). 'present a company value model based on financial ratios, intellectual capital and dividend policy', Journal of Accounting and Management Vision, 6(80), pp. 135-150.
CHICAGO
H. Badiei, M. Ghaderi and M. Aliakbari, "present a company value model based on financial ratios, intellectual capital and dividend policy," Journal of Accounting and Management Vision, 6 80 (2023): 135-150,
VANCOUVER
Badiei H., Ghaderi M., Aliakbari M. present a company value model based on financial ratios, intellectual capital and dividend policy. Journal of Accounting and Management Vision, 2023; 6(80): 135-150.