Investigating the relationship of corporate social responsibility disclosure and Intellectual capital with Considering the role of ownership status

This study Investigating the relationship of corporate social responsibility disclosure and Intellectual capital with Considering the role of ownership status in companies listed on Tehran stock Exchange. this research is objectively, appliable and through the method of collecting and analyzing in the field of descriptive,correlational. The statistic sociaty population of this research,includes the firms listed in the Tehran Stock Exchange as 147 companies operating in various industries over the years 2011 to 2016 . To measure corporate social responsibility through content analysis and information on the check list,coding them and intellectual capital, by (Pulic model-2000) is used. The test assumptions of this study are regular multiple regression with utilizing the method of ordinary least squares (OLS) and using the Eviews software . According to the results of the mentioned test assumptions: there is a significant relationship between corporate social responsibility disclosure and intellectual capital. Also ownership status on the relationship between corporate social responsibility disclosure and intellectual capital had significant effect.