Evaluation of Based on Interpretive Ranking Process (IRP) of the Sustainable Intellectual Capital reporting Consequences

Sustainable intellectual capital reporting as an emerging topic in accounting knowledge, with the understanding of the concerns raised in the pursuit of tangible intangible assets is considered as an important part of the disclosure of corporate information. The purpose of this research is Evaluation of the Sustainable intellectual capital reporting consequences. The methodology of this research was combined, so that in the qualitative part, first the consequences of sustainable intellectual capital reporting were identified as the basis of analysis and then based on Delphi analysis, the theoretical consensus was determined to provide a theoretical framework for research. Interpretive ranking analysis was also used in the quantitative section. In this analysis, the aim was to determine the most important consequence of sustainable intellectual capital reporting in the capital market. The results of the study indicated the existence of six consequences of sustainable intellectual capital reporting through meta-analysis, which were confirmed in two rounds of Delphi. The results in the quantitative section showed that the percentage of impact of the outcome of Sustainable organizational knowledge is higher than of the reporting consequences of sustainable intellectual capital, which means that the development of intangible assets and their measurement can lead to sustainable scholarship of information disclosure.