Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange

Authors
Esfandiar Malekian kale basti‎ 1
Hossein Fakhari 2
Yahya Kamyabi 3
saeed pakdelan 4
1 ‎‎ Full Professor, Mazandaran University, Iran (Corresponding author)
2 Associate professor, Mazandaran University, Iran(h.fakhari@umz.ac.ir)
3 Associate professor, Mazandaran University, Iran.(y.kamyabi@umz.ac.ir)
4 Ph.D. Student of Accounting, Mazandaran University, Iran. (saeedpakdelan@yahoo.com)
10.29252/aapc.3.6.1
Abstract
The present research seeks to determine the model for ranking the importance of disclosing the dimensions, components and indicators of intellectual capital in Iran through Analytical Hierarchy process (AHP) method. Initially, experts' views include university professors, corporate finance managers, Members of the Iranian Association of Certified Public Accountants and stock brokers are examined for the importance of disclosing intellectual capital, including 61 indicators in the form of 30 indicators, 10 components and 3 major dimensions. From the perspective of experts on the level of dimensions, human capital has ranked the importance of disclosure and structural capital and Relational in the next ranks. In the final ranking between indices, employees' productivity information and ethnicity and gender information are respectively the highest and lowest levels of disclosure. The second goal of this research is to investigate the status of intellectual capital disclosure in companies accepted in Tehran Stock Exchange using content analysis method. The financial information of 118 companies was used during 2012 to 2016. The highest scores of disclosure is in human capital companies, and the smallest is for the structural capital,which, according to experts, as the importance of disclosing the dimensions of intellectual capital. 59% of companies do not disclose 60-70% of intellectual capital indexes (61 indicators).
Keywords
Disclosure of intellectual capital
Disclosure of human capital
Disclosure of Structural Capital
Disclosure of Relational Capital
Analytical Hierarchy process (AHP) method
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Value and Behavioral Accounting
Volume 3, Issue 6
Winter 2019
Pages 1-35