出版社：University of Tehran Electronic Journals Database
摘要：Intellectual capital is set of knowledge-based assets that belongs to an organization and will add value to key organizational stakeholders and this leads to a better competitive situation. The objective of this research is to investigate the relationship between intellectual capital and companies' performance in Iran during 1382-1387 using LISREL software. Earning per share, return on equity, net income to total assets ratio, return on investment and aggregate stock return are defined as the company’s performance criterion. The results showed that a direct relationship exists among stockholders equity, ordinary stocks returns and one kind of intellectual capital called customer capital. In addition, Return of Assets and Earning per Share have direct relationship with customer capital and also human capital. Furthermore, investment total return has a direct relationship with customer, human and structural capitals.
关键词：Intellectual Capital;Human capital;Structural Capital;Companies' performance;Customer capital
