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Does ownership structure matter for corporate intellectual capital performance? An empirical test in the Iranian context

Author

Listed:
  • Farhad Shahveisi

    (Razi University)

  • Farshid Khairollahi

    (Razi University)

  • Mohammad Alipour

    (Islamic Azad University)

Abstract

The purpose of the this paper is to study the relationship between types of ownership on intellectual capital performance (ICP) and its components in the companies listed in Tehran Stock Exchange. The results show that there is a significant positive relationship between ownership concentration,corporate, institutional ownership and ICP and that state ownership is negatively associated with ICP. Moreover, individual ownership has no significant relationship with ICP. Intellectual capital paradigms require corporate governance members to think holistically about all the intangible resources that can be used to create value through both intra-organizational and extra-organizational relationships.

Suggested Citation

  • Farhad Shahveisi & Farshid Khairollahi & Mohammad Alipour, 2017. "Does ownership structure matter for corporate intellectual capital performance? An empirical test in the Iranian context," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 7(1), pages 67-91, April.
    • Handle: RePEc:spr:eurasi:v:7:y:2017:i:1:d:10.1007_s40821-016-0050-8
    DOI: 10.1007/s40821-016-0050-8
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    Cited by:

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    2. Manhwa Wu & Paoyu Huang & Yensen Ni, 2020. "The Impact of Institutional Shareholdings on Price Limits," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 27(3), pages 343-361, September.
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    4. Akron, Sagi & Taussig, Roi D., 2022. "Income statement leverage and expected stock returns," Finance Research Letters, Elsevier, vol. 47(PB).
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