* Department of accounting, Electronic Branch, Islamic Azad University, Tehran, Iran
** Department of accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
*** Department of accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
Online published on 26 May, 2016.
In this paper, the relationship between IT capitals with future efficiency of the company in capital market is investigated. Independent variables of the research include IT capital and dependent variable is the future efficiency of the company. Capital duration, invested capitals, company size and financial leverage are control variables of research. To carry out this research, one hypothesis are considered and tested. Research methodology is applied and statistical method includes regression model of regular least squares. Statistical population includes 50 companies in capital market during 2009–2013. Results of research hypotheses tests reveal that company efficiency increases with improvement in IT capital. Other results illustrate that IT capital has the most contribution to future efficiency of companies and in this regard, subsets of intellectual and communication capitals have the most effect.
return on equities, IT capital, Capital market, future efficiency
