Intellectual capital and earnings quality: a comprehensive investigation

Shokrollah Khajavi, Mohammad-Hossein Ghadirian-Arani and Hasan Fattahi-Nafchi

International Journal of Learning and Intellectual Capital, 2016, vol. 13, issue 4, 316-337

Abstract: The main purpose of this study is to investigate the relationship among intellectual capital (IC) and its components and earnings quality for non-financial companies listed on the Tehran Stock Exchange (TSE). Moreover, we examined the role of financial performance as a mediator effect on the impact of IC and its components on earnings quality. Our findings show that IC and its components have significant impact on earnings quality. Also, financial performance mediates the effect of IC and its components on earnings quality. Therefore, it is concluded that IC and its components affect earnings quality through improving financial performance. As the existing studies on the relationship between IC and earnings quality have not used comprehensive measure of earnings quality, and they did not consider the financial performance as a mediator factor, this study contributes to the literature by filling these gaps in the literature.

Keywords: intellectual capital; earnings quality; financial performance; Iran; VAIC; firm performance. (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=79353 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:13:y:2016:i:4:p:316-337

Access Statistics for this article

More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().