The effect of disclosure of organizational risk management and disclosure of intellectual capital on the value of the company in companies listed on the Tehran Stock Exchange

The purpose of this study is to investigate the effect of disclosure of organizational risk management and disclosure of intellectual capital on the value of participation in companies listed on the Tehran Stock Exchange. The information obtained in relation to the research variables was entered into an Excel spreadsheet and then analyzed using Ives software. The statistical population of this research is the systematic elimination method from among 149 companies listed on the Tehran Stock Exchange during the period 1392 to 1399. The results of the first hypothesis showed that the disclosure of organizational risk management has a positive and significant effect on company value. The results of the second hypothesis showed that the disclosure of intellectual capital has a positive and significant effect on the value of the company. Based on the above results, as well as further analysis and explanation of the researcher, it can be stated that risk management disclosure can affect the value of the company because risk information, such as operational and financial risk that is disclosed by the financial department of companies, It is needed by investors in the current market. According to the researcher, risk management disclosure also shows the company's readiness to face and manage existing risks. On the other hand, in order to have a proper and complete impact of intellectual capital on the value of companies listed on the Iranian stock exchange, the companies under study must use their intellectual resources, human capital and capital structure well and in a correct and optimal way in order to Use to improve the company's performance and if this happens, they will be able to attract investors to invest and increase the value of the company; The intellectual property owned by the company will certainly provide a higher commitment in relation to the shareholders' trust in the stability of the company.