An Investigating the relationship between human capital efficiency and stock fund performance during Covid 19 in companies listed on the Tehran Stock Exchange

Companies invest in human resources in order to grow and improve the performance of the stock fund, and they believe that experienced and skilled personnel can play an effective role in the growth of the performance of the stock fund and its efficiency. Of course, the Covid-19 disease may also change this effect. In order to analyze the research hypotheses, the statistical population was selected from 2016 to 2021 and for 6 years, and included listed companies, and the statistical sample was selected using the elimination method, with the number of 123 companies. The research method used is a descriptiveanalytical method, and historical research data was collected and classified by referring to financial statements and reports of companies listed on the Tehran Stock Exchange. The panel data method was used to analyze the statistical data; And in the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was done using Eviews version 9 software. According to the analysis of the regression model, the findings of the research show that there is a positive and significant relationship between the efficiency of human capital and the performance of stock funds during covid-19 in companies listed on the Tehran Stock Exchange, so that in this research, based on the tstatistic, the degree of influence Both special hypotheses (valueadded function of human capital and human capital assets) were determined, and due to the Covid-19 disease, it can be said that the relationship between human efficiency and stock fund performance decreases.