|
|
Investigating the relationship between sustainable growth and intellectual capital efficiency
|
|
|
|
|
نویسنده
|
filsaraei mahdi ,yaghoubi arezoo
|
منبع
|
iranian journal of economic studies - 2022 - دوره : 11 - شماره : 2 - صفحه:451 -478
|
چکیده
|
Sustainable growth of the corporate is defined as the sustainable sales and profits growth under the external environment and economic policy. the enterprises ability to grow sustainably is not only an assurance of achieving their long-term goals, but also a temporal need for sustainable development of the national economy. some companies consider sales growth rate or rapid expansion scale as their development goals. this growth is fast, short-term and unstable. the purpose of this research is to investigate the impact of the intellectual capital efficiency 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 by using multivariable regression models. research results show that the efficiency of intellectual capital, human capital and structural capital have a positive and significant effect on the sustainability growth 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 business enterprise managers, so that they can create sustainable growth in the business enterprise. the components of intellectual capital can create long-term sustainable growth in the business enterprise and increase the value of the business enterprise.
|
کلیدواژه
|
Intellectual capital ,intellectual added value factor ,sustainable company growth
|
آدرس
|
hakim toos higher education institute, department of accounting, Iran, hakim toos higher education institute, department of accounting, Iran
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Authors
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|