Investigating the impact of human, social and production capital disclosure on company value

Document Type : Original Article

Authors

1 Assistant Professor of Accounting Department, Sofian Branch, Islamic Azad University, Sofian, Iran.

2 Master of Accounting, Sofian Branch, Islamic Azad University, Sofian, Iran.

Abstract

The main goal of this research is to investigate the impact of human, social and production capital disclosure on the company value in companies listed on the Tehran Stock Exchange during the years 2014 to 2015. The statistical sample of the research is 160 companies admitted to the Tehran Stock Exchange. The research method is a descriptive correlation with an applied approach, and the method of collecting information in the theoretical foundations section is from the library method and in the hypothesis testing section from the document analysis method of financial statements. In general, the statistical method used in this research is correlation and multivariate linear regression. The results of the research hypotheses test showed that the disclosure of human capital has a direct effect on the value of the company, and the disclosure of productive and social capital does not affect the value of the company.

Keywords

Main Subjects

Files

Share

How to cite

Statistics