Organizational capital, intellectual capital and cost stickiness (evidence from Iran)

Abstract

Purpose

The purpose of this paper is to identify the relationship between organizational capital and the subsets of organizational capital (intellectual capital (IC)) cost and cost stickiness.

Design/methodology/approach

This study is causal correlational research. The data related to the company’s financial statements were collected using the Rahavard Novin Software and www.rdis.ir. In this study, panel data were run with the use of Eviews 8, in order to test the hypotheses. The ordinary least-squares method is used in this study to estimate the parameters of the model.

Findings

The results obtained from the study show that there is a significant relationship between organizational capital and cost stickiness. However, there is no significant difference between high and low rank in terms of organizational capital and cost stickiness. In addition, there is a significant difference between IC and cost stickiness. Moreover, there is no significant difference between the components of IC and cost stickiness. Also, IC has an effect on the intensity of the relationship between organizational capital and cost stickiness.

Originality/value

This study explores the relationship between organizational capital and the subsets of IC and cost stickiness. Independent variables used in this study include organizational capital, IC and its components in the Pulic model, i.e. the efficiency of capital employed, the efficiency of human capital and the efficiency of structural capital.

Citation

Mohammadi, A. and Taherkhani, P. (2017), "Organizational capital, intellectual capital and cost stickiness (evidence from Iran)", Journal of Intellectual Capital, Vol. 18 No. 3, pp. 625-642. https://doi.org/10.1108/JIC-06-2016-0066