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The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies

Author

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  • Fatemeh Soheyli
  • Mahmoud Moainaddin
  • Shahnaz Nayebzadeh

Abstract

The purpose of this study was to determine the components of intellectual capital and investigate their relations with Yazd Tile Company. Variables of human capital, structural capital and relational capital as independent variables and productivity, profitability and market value as dependent variables were used to form the research model called company performance. Research method of the present study is practical in terms of purpose and it is based on descriptive correlation method. In this study, questionnaire and data survey methods were used for data collection. Statistical population of this study was Yazd Tile Factories selected using a simple random sampling method. 55 acceptable questionnaires were collected and analyzed using LIZREL software and structural equation modeling was conducted. The results of this study indicate that intellectual capital in general has a direct and significant relationship with performance and among components of intellectual capital; only human capital is directly related to the performance.

Suggested Citation

  • Fatemeh Soheyli & Mahmoud Moainaddin & Shahnaz Nayebzadeh, 2014. "The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 319-330, January.
    • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:319-330
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    Cited by:

    1. Sarah Athirah Saruchi & Nor Aiza Mohd Zamil & Rohaida Basiruddin & Nor Faezah Ghazi Ahmad, 2019. "Examining the Impact of Corporate Governance on Intellectual Capital: Empirical Evidence of Islamic Banks," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(3), pages 104-117, July.

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