توضیحات :
The aim of this study is to explore the effects of intellectual capital on corporate financial performance. Accordingly, after a comprehensive review of the literature on intellectual capital and performance, Data from population (cosmetics companies listed in Tehran Stock Exchange) Using the financial statements to review operation with The reliability coefficient of 96% to extract regression models that explain the effects of three independent variables of intellectual capital (i.e. human capital, relational capital (customer) and structural capital) has been paid to The statistical performance of companies. The results show that the independent variables related to human capital investment orderly. /494 and. /544 according to the used regression model, have positive effects on firm performance. But the independent variable capital structure has no impact on firm performance.
