*Master of Accounting, Department of Accounting, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran
**Assistant Professor, Department of Accounting, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran
***Ph.D. Student of Accounting, Department of Accounting, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran
Online published on 5 September, 2015.
Due to the increasing significance of intellectual capitals in the improvement process for companies, measuring methods of intellectual capital and the investigation of its relationship to productivity can help companies tremendously. The purpose of this study was to evaluate the impact of the components of intellectual capital on the productivity of the companies listed on Tehran Stock Exchange. In order to measure intellectual capital of, added intellectual value coefficient edited by Palyk (2000) was used, which is one of the most important methods for measuring intellectual capital.
Cobb Douglas production function was used for measuring profitability. The sample included 71 companies listed in Tehran Stock Exchange for a period of 6 years from 2005 till 2011. To test research hypotheses, multiple regression statistical method using Eviews software was handled.
The results showed a significant positive correlation between the components of intellectual capital and productivity.
Intellectual Added Value Coefficient, human Capital, Structural Capital, Employed Capital, productivity
