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Abstract:
according to company sources point of view , intellectual capitals are the strategic sources that capable the companies to have competitive privilege (superlority) and better financial operation . therefore , the aim of this research is,to consider correlation between intellectual capital and systematic risk and nonsystematic risk in Tehran stockholder exchange bourse .
the period time is between the years of 2005-2009 first of all , the variables of the research are identified . we used the pulic model for evaluating the variable . for information analyzing ,we used rahavarde novin software data gained ,and for calculating variables of the research ,we use the excel software. These data in according to test theories will be analyzed by spss software and described statistics presumption . 70 active Tehran bourse companies are chosen as sample. The results that are gained from research theories are accomplished by multiple regressions .the first basic theory ,that considers the corrolation between intellectual capital and total risk ,says there is no meaningful relationship between intellectual capital and total risk in Tehran stockholder exchange bourse.the second basic theory that considers the relationship between intellectual capital and systematic risk in Tehran stockholder exchange bourse in recently years ,also show that ,there is a meaningful relationship between intellectual capital and systematic risk in bourse . the third theory that considers ,the relationship between intellectual capital and unsystematic risk ,show no relationship between these two .the results of these theories are accepted from market log . now ,when we consider the market log ,we understand that ,there is no correlation between intellectual capital and total risk in impress of market log . also there is no meaningful relationship between intellectual capital and systematic / unsystematic risk in impressing of market log .
Islamic Azad University
Arak Branch
Faculty of Management-Department of Accounting
((M.A)) Thesis
Subject:
Survey of Relationship Between Intellectual Capital and Systematic Risk and Non-Systematic Risk in Tehran Stockholder Exchange Bourse
Thesis Advisor:
M. Zanjirdar Ph.D.
Consulted by:
R. Moosavi Ph.D.
By:
Maryam Polchi
Winter 2011
1 . Dzinkowski, 2000,32-36
2 . Riahi- Belkaoui , 2003,215-226
3 .Chen et al ,2005, 159-176
4 .Chang et al ,2007,35
5 . Kujansivap ,2005
6 . ICE
7 . Appuhami R
8 . VAIC
9 . Williams S.M
10 . Estrada & Serra , 2005,257-272
14 . Economic value Added
15 . Market value Added
16 . shareholder value Added
20. Pulic,2005,64
21 . Williams ,2003
22. Shiu,2006
23 . Chang , 2007
24 . Katmath, 2007
25 . Tan, Plow man & Hankcock ,2007
26 . Chen , et al ,2005
27 . Wang , J. ,2008
28 . Bassi, & Buren,1999
29 . Marr
30 . Corporate Financial Performance
34 . Edvinsson & Malone,1997,71
35 . Bozzolan & Ricerri,2003,543-558
36 . Saleh et al,2008,28
38 . Intellectual capital
39 . Stewart ,1997,25
40. Bontis ,2000,101
41 . Good Will
42 . Sullivan et al. 2002.
43. Bontis ,2000,101
46. Roos et al,1997,413-426
47 . Human capital
48 . structural capital
49 . External capital
50 . Kaplan,1996,75-85
51 . Sveiby,1997
52 . Brennan et al. 2000,17
53 . Norton & Kaplan,1992
54 . Balanced scorecard by Kaplan and Norton
55 . Internal process
56 . Chen & Pik,2005,387
57 . Edvinsson & Malone,1997,71
58 . Economic value – added
59 . Balanced scorecard
60 . Intangible asset control
61 . Skandia Navigator
62 . Brooking ,1997,207
63 . Tobin’s q
64 . Fitz – Enz
65 . Mcpherson.
66 . Rodov & Leliaert
67 . ClintB.& DarrenB
68 . Luthy & Williams ,2000
69 . Barren et al ,1998
70. DIC
71 .MCV
72 .ROA
73 .SC
74 .VAIC
75 .VA
76 .CEE
77 .HCE
78 . Sveiby 1998 & Edvinson 1997
79. SCE
80 . Webster’s New collegiate Dictionary
81 . Galitz
82 . Gibl
83 . Marowitz,1952
84 . Numerical Index
85 .Downside Risk
86 . Duration
87 . Value at Risk ,Var,
88 . Efficient frontier line
89 . The characteristic line
90 .CAPM
91 . weterstone
92 . J.P. Morgan
93 . Bessis
95 . Sensitivity
96 . Volatility
97 . Modern portfolio theory ,MPT,
98 .CAPM
99 . unsystematic Risk
100 . systematic Risk
101.Value Added Intellectual Capital
102 . Intellectual capital
103. Williams,2000,84
104 .Chen, et al ,2005, 385-396
105 . Shang,2004,139-448
107 . Bontis & Richard,2000,8592
108 .Chen, et al ,2005, 385-396
109 . Bontis & Vinch,1998,13-76
110 . Bontis et al,2000,85-92
111 . James Tobin
112 . Market value stock
113 .Book value of Debit
114 . Book value of Assets
115.ANOVA
117 . A.N. kolmogorov & N.V. Smirnov
119 . Durbin – vatson test
120 . Multi colinearity
121 . variance inflation factor
122 . Marquardt
123. Statistics
124. Statistics
125. catrskghsist
126 .Model Summary
127 .Model Summary
128 .Model Summary
129 .Model Summary
130 .Model Summary
131 .Coefficients
132.Coefficients
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‌ب
فهرست مطالب
عنوان صفحه
‌ي
فهرست جداول
عنوان صفحه
‌ع
فهرست نمودارها
عنوان صفحه
2
فصل اول …………………………………………………………………………….. کليات تحقيق
19
فصل دوم ……………………………………………………………….. مروري بر ادبيات تحقيق
45
فصل سوم ………………………………………………………………….. روش اجراي تحقيق
62
فصل چهارم ………………………………………………………………. تجزيه و تحليل داده ها
101
فصل پنجم ……………………………………………………………… نتيجه گيري و پيشنهادات
115
124
121
125

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