Acta Universitatis Danubius. Œconomica, Vol 14, No 5 (2018)

Abstract

In this study, a comparative survey of intellectual capital and its components which are the physical, human and structural capital among the companies of cement industry, pharmaceutical and food products accepted in Tehran Stock Exchange has been addressed. For this purpose, in the time interval of 2006 to 2014, 43 companies were selected among the abovementioned industries. ANOVA (Analysis of Variance) test was chosen using SPSS software to analyze the hypotheses of the research. The results of the analysis showed that cement and pharmaceutical companies have a significant difference in their structural capital and the structural capital of the cement industry is more than that of pharmaceutical industry. Pharmaceutical and food industries are significantly different in terms of their Physical capital and the physical capital of pharmaceutical industry is more than that of food industry and ultimately, there is a significant difference between cement and the pharmaceutical industry in terms of their human capital and human capital in the industry Cement is more than that of pharmaceutical industry.