Intangible Assets and their Function in Knowledge-based Economy: Determinants (the Case-study of Stock Markets)

Document Type : Original Article

Authors

1 Ph.D. Candidate for Accountancy, Islamic Azad University

2 Associate Professor in Islamic Azad University, Correspondent Author

3 Assistant Professor, Islamic Azad University

4 Assistant Professor, Islamic Azad Univer

Abstract

Insertion of knowldege into economy is currently one of the main factors in its progress. In the same vein, this study in line with the instructions of the Supreme Leader(ph) and boost of production and employment as well as resistive economy, seeks to measure the determinants in intangible assets as the accountable factor of management in knowledge-based economy in line with resistive economy. Following, it examines the konwledge-based economy to evaluate the impact of the intangible assets in the mentioned field. To test the hypothses, it exploits a questionnaire including 38 items and obtains the answers from 208 directors of Iranian stock exchange market as the sample, and then it applies descriptive-deductive statistics and also SPSS Software to analyse the data. The five main determinants of intangible assets include intangible capital, property structure, company indices, industrial indices and the reaction of analysts and customers. The outcome of the study manifests the impact of intangible assets on the knowledge-based economy; in other words, the intangibale assests as an important accountancy management factor affects konwledege-based economy and contributes resistive economy

Keywords

Interdisciplinary Studies on Strategic Knowledge
Volume 1, Issue 3
June 2018
Pages 49-66

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