Examining the non-linear relationship between intellectual capital and company performance

Today, knowledge as the most important capital has replaced physical capital, especially in a competitive and technological environment. Therefore, the concept of intellectual capital has been widely applied. Intellectual capital is manifested in customers, processes, information, trademarks, human resources, and organization systems. and plays an increasing role in creating sustainable competitive advantages. In this research, descriptive statistics techniques including frequency tables have been used to analyze the data in order to identify the statistical sample, and using parametric tests, the accuracy and correctness of the research assumptions have been investigated. In this analysis, the researcher has analyzed the demographic data collected from the sample using appropriate descriptive analysis tools.The results of the first hypothesis test state that at the confidence level of 95%, considering that the significance level (0.000) is smaller than the error rate, therefore the hypothesis H0 is rejected and H1 is accepted.The results of the above second hypothesis test state that at the 95% confidence level, considering that the significance level (0.000) is smaller than the error rate, therefore, the hypothesis H0 is rejected and H1 is accepted.The results of the third hypothesis test state that at the 95% confidence level, considering that the significance level (0.000) is smaller than the error rate, therefore, the hypothesis H0 is rejected and H1 is accepted.The results of the fourth hypothesis test state that at the 95% confidence level, considering that the significance level (0.000) is smaller than the error rate, therefore the hypothesis H0 is rejected and H1 is accepted.