Effect of intellectual capital on the financial performance

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Moussa Amirpoor
Mehrdad Moradi

Abstract

Intellectual capital consists of such things as knowledge, information, intellectual property and experience that can be used for wealth creation. Intellectual capital and acceptable in a broader view of three human-oriented, structure and communication. The aim of this study was to evaluate the effect of intellectual capital on the bank's financial performance kohgiluyeh and boyer- ahmad is stamped economic. Because the results can be applied in practice, and the way the survey is descriptive, As we review the situation with no manipulation, the data collected was used after events and panels Mehr Bank's economic. The population consisted of 68 bank branches kohgiluyeh and Boyer- Ahmad Mehr economic. To determine the number of samples we examined the entire population. In this study, the correlation coefficient, anisotropy White, F Limer, Hausman and regression relationship between the variables studied. And after the data were analyzed using Eviews software, the results showed that between intellectual capital and financial performance Kohgiluyeh and Boyer Bank seals economic there is a significant relationship

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How to Cite
Amirpoor, M., & Moradi, M. (2017). Effect of intellectual capital on the financial performance. International Academic Journal of Accounting and Financial Management, 4(1), 81–90. Retrieved from http://iaiest.com/iaj/index.php/IAJAFM/article/view/IAJAFM1710009
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