Relationship between Intellectual Capital with Return on Investment (ROI) & EconomicValue Added (EVA) at Tehran Stock Exchange (TSE)

In this paper the relation between Intellectual Capital and with Return on Investment (ROI) & Economic Value Added (EVA) of accpted companies in Tehran Stock Exchange (TSE), is discussed .Intellecual capital means try to ineffectivellguse the knowledge and invisible assets. Dimensions of Intellectual Capital include three parts such as human capital, structural capital and customer capital that are cnsidered in this research. From viewpoint of purpose the method of this research is operational. So its executive way is descriptive based on correlation that for analysis of hypothesis there is used the panel analytic method and for estimation of parameters of regression model, the Pooled Least Squares method is Uesd. To Gathering the required data for theoretical disussions, thus some data are achieved by audited financial statement of accepted companies in Tehran Stock Exchange (TSE). The results of research hypothesis test during 2002- 2006 showed that there is a significant relation between Intellectual Capital with Return on Investment (ROI) & Economic Value Added (EVA) in all studied companies and the Intellectual Capital influences on these indexes.