Assessed valuation of intellectual capital and its relation to the performance of the capital market

In this study, two models of intellectual capital and its relation to the market value of assets is measured. The statistical population included to participate in the period since 128 of 1,389th to 1393. The statistical methods used to analyze the data, multiple regression and correlation coefficients. For measuring intellectual capital in the study of the two methods is that one method mentioned by Palyk name (value added intellectual capital) proposed that the three components of effective physical capital, the efficiency of human capital efficiency and structural capital is the proposed approach to other Rostami lights criterion by which to measure intellectual capital by taking 4 performance (financial, economic, accounting, and Integration) is done, the firm size, leverage, and growth was considered as control variables. The overall conclusion regarding test performance on various measures of intellectual capital can be said is that the performance of the company (accounting practices, financial performance, economic performance, combined yield) were not significantly related to intellectual capital are the.