This study investigates the effect of different intellectual capital components on the financial reporting quality. In order to conduct this study, a sample including 184 accepted companies in Tehran Stock Exchange that work in deference industries between 2004 and 2009 have been selected. The methodology of the present study is co relational research and has an applied purpose. Co relational analysis and multiple linear regressions are the statistical methods are used in this study. The results from hypothesis testing demonstrated among the different components of intellectual capital, two components of capital employed efficiency and human capital efficiency have significant positive effect on the dependent variable of financial reporting quality and structural capital efficiency has a significant negative effect on the financial reporting quality. Among these three components of intellectual capital, the effect of human capital efficiency on the financial reporting quality is stronger with than the other two factors.
کلید واژگان :Intellectual capital, Intellectual capital components, Financial Reporting, Financial Reporting Quality, Quality of Accruals.
ارزش ریالی : 350000 ریال
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