Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange

Abstract This study aims to investigate the relationship between intellectual capital and board structure of Pharmacy Firms by fuzzy approach. The intellectual capital is measured by the questionnaire with standard arrangements and 96% reliability coefficient, and the board structure is recognized b...

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Autores principales:	Ahmad Ahmadpour, Esfandiar Malekian, Mohammad Javad Zare Bahnamiri, Zeinab Nadi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	board structure intellectual capital pharmacy firms fuzzy logic Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/3e703720ce184d209b63163bd39258f8
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spelling	oai:doaj.org-article:3e703720ce184d209b63163bd39258f82021-11-04T19:42:04ZRole of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2012.4https://doaj.org/article/3e703720ce184d209b63163bd39258f82012-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_4_c74ece9d8c5dd094cbf5532dd2dc05f3.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XAbstract This study aims to investigate the relationship between intellectual capital and board structure of Pharmacy Firms by fuzzy approach. The intellectual capital is measured by the questionnaire with standard arrangements and 96% reliability coefficient, and the board structure is recognized by companies’ financial statements. The results show that the independent variable of the size of board directors has positive effects by a 0.133 value on intellectual capital, and that the variables of the ratio of outside directors to firm's board of directors and the ownership concentration of firm's board of directors do not have significant effects on intellectual capital.Ahmad AhmadpourEsfandiar MalekianMohammad Javad Zare BahnamiriZeinab NadiShahid Bahonar University of Kermanarticleboard structureintellectual capitalpharmacy firmsfuzzy logicAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 3, Iss 8, Pp 73-93 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	board structure intellectual capital pharmacy firms fuzzy logic Accounting. Bookkeeping HF5601-5689
spellingShingle	board structure intellectual capital pharmacy firms fuzzy logic Accounting. Bookkeeping HF5601-5689 Ahmad Ahmadpour Esfandiar Malekian Mohammad Javad Zare Bahnamiri Zeinab Nadi Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange
description	Abstract This study aims to investigate the relationship between intellectual capital and board structure of Pharmacy Firms by fuzzy approach. The intellectual capital is measured by the questionnaire with standard arrangements and 96% reliability coefficient, and the board structure is recognized by companies’ financial statements. The results show that the independent variable of the size of board directors has positive effects by a 0.133 value on intellectual capital, and that the variables of the ratio of outside directors to firm's board of directors and the ownership concentration of firm's board of directors do not have significant effects on intellectual capital.
format	article
author	Ahmad Ahmadpour Esfandiar Malekian Mohammad Javad Zare Bahnamiri Zeinab Nadi
author_facet	Ahmad Ahmadpour Esfandiar Malekian Mohammad Javad Zare Bahnamiri Zeinab Nadi
author_sort	Ahmad Ahmadpour
title	Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange
title_short	Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange
title_full	Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange
title_fullStr	Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange
title_full_unstemmed	Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange
title_sort	role of board structure on intellectual capital of firms with application fuzzy: case study pharmacy firms listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/3e703720ce184d209b63163bd39258f8
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Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange

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