Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between human capital accounting information and the market value of companies with emphasis on the role of artificial intelligence as a business strategy

Document Type : Original Article

Author
Freeborz ensafi
Master of Science in Financial Management, Parandak Institute of Higher Education, Saveh, Iran.
Abstract
Abstract
The aim of this study is to investigate the relationship between human capital accounting information and the market value of companies, with an emphasis on the role of artificial intelligence. The present study is applied in terms of its purpose and is a causal (post-event) research in terms of methodology. The statistical population of the study is companies listed on the Tehran Stock Exchange, and using the restrictions considered, 141 companies were selected as the research sample in the period 2017-2019. The results of the study showed that human capital accounting information in terms of management compensation, retirement, and retirement benefits has a significant effect on the market value of the company. On the other hand, artificial intelligence has a significant effect on the relationship between these two variables and the market value of the company. Other results indicate that health and safety costs and labor replacement costs do not have a significant effect on the market value of the company, but artificial intelligence has a significant effect on the relationship between these two variables and the market value of the company.
Keywords
Human capital
accounting information
earnings per share
artificial intelligence

Subjects