The effect of intangible assets on the relationship between company growth and company value

Today, types of intangible assets play a very important role in the continuity and survival of commercial companies and their valuation. Therefore, the existence of intangible assets and their significant role in creating value for business units is an undeniable fact that despite the vulnerability and uncertainties related to these assets, it is still important to recognize, measure and provide information about them. Therefore, the purpose of this research is to investigate whether intangible assets have a significant effect on the relationship between company growth and company value or not. The statistical population of companies admitted to the Tehran Stock Exchange between 2010 and 2019 and using the information of 120 companies and the multivariable linear regression method, the hypothesis was tested. According to the results of the first hypothesis test, company growth and company value have a direct relationship. Also, the results of the second hypothesis indicate that the interactive variable (intangible assets* company growth) does not have a significant relationship with the company's value.