The Effect of Firm Size on Relationship between Intangible Resources and Performance in listed Tehran stock exchange Companies

The purpose of this research is to investigate the effect of firm size on relationship between intangible resources and performance of firms listed in the Tehran stock exchange. The 5 types of intangibles are used in this research included human resources, management resources, innovation and intangible based on market. The performance was measured based on return on assets, return on sales and Q-Tobin ratio. In this study, the ordinary least squares regression on panel data and comparison between two communities was used to test the hypotheses. The results showed that there is a significant difference between human and management resources in SMEs and large enterprises. Also, results showed that human resources have a significant impact on ROA and ROS. Management resources has a significant impact on ROS. Also, firm size has a significant effect on the relationship between innovation resources and performance based on Q-Tobin.