The Impact of Intellectual Capital Team Management on Financial Performance Traditional Criterion

Kumars Biglar¹ Mohammad Heydari² Fatemeh Mansoori Nejad³

1) Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2) Department of Accounting, Hidaj Branch, Islamic Azad University, Hidaj, Iran.
3) M.A student of Accounting, Raja Institutions of Higher Education, Qazvin, Iran

IOI Code : XYDG-AGFBG
Publication : 1ST International Conference on Researches in Accounting, Economics, Management & Humanities (meaconf.com/1st)
Abstract :
    In this study, the impact of intellectual capital team management on traditional measures of financial performance has been studied. The main issue that prompted researchers to carry out this study, the response was a question whether the and intellectual capital could have an impact on financial performance by Traditional criteria? In order to achieve the objectives of study and answer the questions, the sample consists of 78 companies listed on the Tehran Stock Exchange systematic removal method, to return ten years from the beginning of 2006 to end of 2015 and appropriate statistical tests on data extracted from financial statements and reports of the Board of directors took place. The results by using multivariate linear regression using panel data and fixed effects approach suggests that impact of IC team management market on ROA, ROI and ROE has a positive and significant and this findings in compliance with of Fernandez et al (2015) findings.

Keywords : intellectual capital intellectual capital team management traditional measures of financial performance