A study on the relationship between intellectual capital, earning per share and income growth: A case study of Tehran Stock Exchange


Ali Akbar Farzinfar


The primary aim of this survey is to study the relationship between intellectual capital, earning per share and income growth for a case study of Tehran Stock Exchange in Iran. There are 120 companies listed in Tehran Stock Exchange and, using a simple sampling technique, we choose 50 firms, randomly. The results of this survey indicate that the components of intellectual capital including human capital, customer capital, and structural capital have significantly positive relationship with the earning per share of the companies over the period of 2005- 2010.


DOI: j.msl.2012.10.011

Keywords: Intellectual capital ,Tehran Stock Exchange ,Earning per share

How to cite this paper:

Farzinfar, A. (2012). A study on the relationship between intellectual capital, earning per share and income growth: A case study of Tehran Stock Exchange.Management Science Letters -, 2(8), 2765-2776-.


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