Iranmahd, Mohsen; Moeinaddin, Mahmoud; Shahmoradi, Nasim; … - In: International Journal of Academic Research in … 4 (2014) 2, pp. 1-12
systems is that it doesn't reflect the intellectual capital value in financial reports of business units. Collecting the data … from 84 firms, this study examines the relationship between intellectual capital and financing costs, and the value of … manufacturing companies listed in Tehran Stock Exchange for an eight-year period. In order to measure intellectual capital, the …