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How to Spot Business Ethics?

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  • Abul Kalam Azad

Abstract

According to the resource-based view, intellectual capital is strategic resources that enable companies to create competitive advantage and deliver superior financial performance. Relationship between resources and firm performance is an undeniable relationship. Therefore, this article aims to examine the impact of intellectual capital on the performance of listed companies in Tehran Stock Exchange. The period under study is in 2006-2010 and selection sample consists of 112 firms. Statistical method for testing hypotheses in this study is panel data of "combined data" using Evewis software. The results of hypothesis testing using both QTOBIN model and return on equity (ROE) suggests that regardless of company size and debt structure, there is a positive significant relationship between intellectual capital and financial performance.

Suggested Citation

  • Abul Kalam Azad, 2014. "How to Spot Business Ethics?," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 3(8), pages 544-547.
    • Handle: RePEc:rss:jnljms:v3i8p1
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    References listed on IDEAS

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