A Study of the Relationship between Intellectual Capital and Financial Performance of Companies Accepted in Tehran Stock Exchange (Leasing and Banks)

Real knowledge is a source of improving business unit performance. Accordingly, the purpose of this research is to study the relationship between intellectual capital and financial performance of companies admitted to the Tehran Stock Exchange. The statistical population of this research has been taken from companies accepted in Tehran Stock Exchange (leasing and banks), and according to the sample selection criteria, a sample collection of "leasing companies and banks" has been formed. To test the hypotheses, the regression equation test has been used. The results show that there is a positive and significant relationship between intellectual capital and financial performance. Also, there is a positive and significant relation between physical capital and structural capital, but there is no significant connection between human capital and financial performance.