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Intellectual Capital and Corporate Governance Mechanisms: Evidence from Tehran Stock Exchange

Reza Jamei    


The aim of this study is to investigate the relationship between some mechanisms of corporate governance and intellectual capital in companies listed on the Tehran Stock Exchange during the years 2011-2015. The effects of some corporate governance indices (the number of board members, non-duty members, managerial ownership and institutional ownership) on intellectual capital was investigated. The sample comprises 104 companies listed on the Tehran Stock Exchange. Eviews software was used for data analysis and multiple regression was used to test the hypotheses. Results indicated that there is a positive significant relationship between the proportion of non-duty members, institutional ownership and intellectual capital, and there is no significant relationship between managerial ownership, the number of board members and intellectual capital.Keywords: Intellectual Capital, Number of Board Members, Non-Duty Members, Managerial Ownership, Institutional OwnershipJEL Classifications: G3, O34

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