Investigating the relationship between intellectual capital and financial performance based on the mediating role of knowledge sharing

In today's world economy, knowledge has been replaced by financial and physical capital as the most important asset, and the knowledge-based business environment requires an approach that incorporates new organizational intangible assets such as human resources innovations, customer relationships, and so on. It takes In a knowledge-based economy, the role of intellectual capital in creating value for organizations is greater than the role that physical capital plays. Therefore, organizations need to identify, systematically, their intellectual capital in order to gain sustainable competitive advantage. Therefore, the present study aimed to investigate the relationship between intellectual capital and financial performance based on the mediating role of knowledge sharing. The present study is a descriptive-correlational one from the point of view of applied purpose and from the point of view of data collection. The statistical population of the present study was 460 people based on Shiraz Airports and Air Navigation Company of Iran. The sample size was 210 and the sample size was determined by Cochran formula. A standard questionnaire was used to collect the required data and to evaluate the research variables. Data were analyzed using software (lisrel 8.8). The results of path analysis showed that intellectual capital had a significant relationship with knowledge sharing but intellectual capital had no significant relationship with financial performance. Also, knowledge sharing has a significant relationship with the financial performance of the company under study.