Investigating the effect of intellectual capital efficiency on sustainable growth | ||
| Iranian Journal of Economic Studies | ||
| دوره 11، شماره 2 - شماره پیاپی 22، اسفند 2022، صفحه 451-478 اصل مقاله (469.73 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22099/ijes.2024.47514.1907 | ||
| نویسندگان | ||
| Mahdi Filsaraei* ؛ Arezoo Yaghoobi | ||
| Department of Accounting, Hakim Toos Higher Education Institute, Mashhad, Iran. | ||
| چکیده | ||
| Sustainable corporate growth is defined as the sustainable growth of sales and profits under an economic policy and external environment. The ability of enterprises to grow sustainably is not only a guarantee of achieving their long-term business goals, but also a physical requirement for sustainable development of the national economy. Some companies consider sales growth rate or rapid expansion of the company scale as their development goals. This growth is fast, short-term and unstable. The purpose of this research is to investigate the effect of the effectiveness of intellectual capital on the sustainable growth of companies listed in the Tehran Stock Exchange. In this regard, research hypotheses were tested based on a statistical sample of 102 companies during the years 2017 to 2021 and using multivariable regression models. Research results shows that the efficiency of intellectual capital, structural capital and human capital have a positive and significant effect on the growth of the sustainability of listed companies, while efficiency of the used capital has a negative and significant effect on the sustainable growth. The results of this research can be useful for policy makers and company managers, so that they can create sustainable growth in the company. The components of intellectual capital can create long-term sustainable growth in the company and increase the value of the company. | ||
| کلیدواژهها | ||
| intellectual capital؛ intellectual added value factor؛ sustainable company growth | ||
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آمار تعداد مشاهده مقاله: 175 تعداد دریافت فایل اصل مقاله: 185 |
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