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Role of Intellectual Capital on Firm Performance (Evidence from Iranian Companies)

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Intellectual capital for companies, particularly manufacturing firms in the third millennium can be considered as a competitive advantage. The purpose of the research is to examine the role of innovation capital in the creation of value for business organizations. Intellectual capital (IC) disclosure has been receiving an increasing amount of attention among the companies around the world such as Australian companies, Italian companies and others. This is due to the new economy driven which is knowledge-based economy where value creation become one of the crucial issues in the world and tends to be based on intangible rather than tangible assets. In this study, a questionnaire was distributed among manufacturing companies have tried to collect statistical information. Questionnaire was divided between manufacturing firms and financial operations managers.The result shows that a company‟s IC in general has a The significant positive impact on its financial and market performance.


International Letters of Social and Humanistic Sciences (Volume 12)
B. Meihami et al., "Role of Intellectual Capital on Firm Performance (Evidence from Iranian Companies)", International Letters of Social and Humanistic Sciences, Vol. 12, pp. 43-50, 2014
Online since:
October 2013

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[1] H. Alkhaffaf, A. Aljanabi, "Imperatives of intellectual capital and technical skills for innovation: Perspective on higher education", Vol. 1761, p. 020016, 2016


[2] S. Nassar, "The Impact of Intellectual Capital on Corporate Performance of IT Companies: Evidence from Bursa Istanbul", International Journal of Business Ethics and Governance, Vol. 1, p. 1, 2018


[3] Ž. Bergant, Accountancy and Social Responsibility, p. 117, 2021