Present study is aimed at the role of intellectual capital on total market capitalization to
book value of net assets ratio in automobile manufacturing companies listed at Tehran stock
exchange. In this study on the basis of Pulick model, intellectual capital described in three
dimensions (human, communication and structural capital) and necessary data has been
collected from financial statements of automobile manufacturing companies. Obtained
information explained by using multiple linear regression method. The results show that
human, communication and structural capital as independent variables have significant
positive relation with total market capitalization to book value of net assets ratio.
کلید واژگان :
intellectual capital, total market capitalization to book value of net assets ratio, manufacturing companies
