Comparative Survey of Intellectual Capital in Cement Industry, Pharmaceutical and Food Products Accepted in Tehran Stock Exchange

Haidar Mohammad Zadeh Salteh (), Ali Etemadi () and Hamideh Rasi ()
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Haidar Mohammad Zadeh Salteh: Islamic Azad University
Ali Etemadi: Islamic Azad University
Hamideh Rasi: Tabriz University

Acta Universitatis Danubius. OEconomica, 2018, issue 14(5), 244-254

Abstract: In this study, a comparative survey of intellectual capital and its components which are the physical, human and structural capital among the companies of cement industry, pharmaceutical and food products accepted in Tehran Stock Exchange has been addressed. For this purpose, in the time interval of 2006 to 2014, 43 companies were selected among the abovementioned industries. ANOVA (Analysis of Variance) test was chosen using SPSS software to analyze the hypotheses of the research. The results of the analysis showed that cement and pharmaceutical companies have a significant difference in their structural capital and the structural capital of the cement industry is more than that of pharmaceutical industry. Pharmaceutical and food industries are significantly different in terms of their Physical capital and the physical capital of pharmaceutical industry is more than that of food industry and ultimately, there is a significant difference between cement and the pharmaceutical industry in terms of their human capital and human capital in the industry Cement is more than that of pharmaceutical industry.

Keywords: Intellectual capital; physical capital; human capital; structural capital; cement industry (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2018:i:5:p:244-254

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