This paper investigates whether intellectual capital and its components (human, relational, innovation, and process capitals) have meaningful information on firm value. Full sample consists of 148 listed Turkish manufacturing firms over the period of 2005-2017. We show that our extended Ohlson...

The concept of valueʺ has become a central theme in many disciplines that tried to develop a clearer understanding of this vital concept in today's society and economy. Despite many concepts of value have gone through much theoretical transformation and adaptation to the existing contextual and...

Firms' values are result in financial capital value and intellectual capital. Despite the importance of intellectual capital, by the principles of accounting but also, intellectual capital used in companies in the financial reporting of Iran are not presented. Goals research is review Evaluation...