چکیده:
Intellectual capital is a term for the combination of market intangible assets, intellectual assets, human assets, and structural assets that enable organizations to perform their activities. The main objective of this research is to investigate the impact of corporate governance mechanisms on the efficiency of intellectual capital components of companies listed on the Tehran Stock Exchange. The period under study is from 2005 to 2009 and the selected sample includes 66 companies. The results of the research indicate that corporate governance mechanisms, namely institutional ownership, managerial ownership, family ownership, ownership concentration, percentage of non-executive members, and CEO duality (separation of management and board chairmanship), do not have an effect on the efficiency of intellectual capital components. The results of the investigation at the industry level showed that there is a significant relationship between the type of industry and the efficiency of intellectual capital components.
خلاصه ماشینی:
Investigating the impact of corporate governance mechanisms on the efficiency of intellectual capital components of companies listed on the Tehran Stock Exchange Mohammad Hossein Setayesh * Elias Dehdari ** Navid Reza Namazi *** Date Received: 2010/08/21 Date Accepted: 2011/06/09 Abstract Intellectual capital is a term for the combination of market intangible assets, intellectual assets, human assets, and structural assets that empower organizations to perform their activities.
The main objective of this research is to investigate the impact of corporate governance mechanisms on the efficiency of intellectual capital components of companies listed on the Tehran Stock Exchange.
The results of the research indicate that corporate governance mechanisms, namely institutional ownership, managerial ownership, family ownership, ownership concentration, percentage of non-executive members, and management and board chairman duality chairman does not have an effect on the efficiency of intellectual capital components.
The main objective of this research is to investigate the effect of corporate governance mechanisms on the efficiency of intellectual capital components of companies listed on the Tehran Stock Exchange.
Table 1 shows the results obtained from the regression test of the relationship between institutional ownership and intellectual capital, controlling for company size and age variables.
The results obtained from testing the research hypotheses show that corporate governance mechanisms, namely institutional ownership, managerial ownership, family ownership, ownership concentration, percentage of non-employee members, and the duality of management and the chairman of the board, do not have an effect on the efficiency of intellectual capital components.
(
, 
, 
)
