M.A. Thesis:

Intellectual capital and sticky costs

Main purpose this study is to examine the relationship between intellectual capital and adhesion behavior costs the company is listed on the Stock Exchange. In this paper, the relationship between human capital, structural capital and relational capital on costs stickiness is investigated. In order to access the target above a 6-year period 1388 to 1393 were years, the company finally 109 companies in Tehran Stock Exchange were included in our study. Independent variables of this research is the intellectual capital of human capital (HC), structural capital (SC) and relational capital (RC) was used. And the dependent variable, the adhesion of cost of sales, general and administrative and control variables in this model are GDP. The study was a descriptive study and regression statistical method used to test hypotheses in Research "panel data" is. The results suggest that a positive and significant relationship between human capital and bond costs between structural capital and relational capital is negatively correlated with stickiness costs.

Keywords: Keywords: Intellectual Capital, Human Capital, Structural capital, Capital communication, stickines