This research sought to evaluate the effectiveness of management performance and risk management from intellectual capital strategies in the companies listed in Tehran stock exchange. In this paper, management performance is measured according to Tobin model (2006) and intellectual capital according to Pulic model (2004) and risk management according to Towers Watson’s model. Generally, it was conducted to investigate the significant relationships among dependent variables in the companies and suggests that the companies with higher level of intellectual capital and risk management could experience management performance with higher quality. The expectations of future investors are considered as the main factors in determining the companies’ efficiency. Also, it could be concluded that human capital and structural capital have more intervention in investors’ decisions. Using financial lists information of 102 companies listed on Tehran Stock Exchange Market during 1388-1392 and applying multivariable linear regression analysis, the results suggested that there is a significant and positive relationship among management performance and risk management and intellectual capital strategies.

The purpose of the this paper is to study the relationship between types of ownership on intellectual capital performance (ICP) and its components in the companies listed in Tehran Stock Exchange. The results show that there is a significant positive relationship between ownership concentration,corporate, institutional ownership and ICP and that state ownership is negatively associated with ICP. Moreover, individual ownership has no significant relationship with ICP. Intellectual capital paradigms require corporate governance members to think holistically about all the intangible resources that can be used to create value through both intra-organizational and extra-organizational relationships. Keywords Corporate governance Á Value added intellectual coefficient (VAIC TM) Á Ownership structure Á Ownership concentration Á Tehran stock exchange (TSE)

Today, competitive advantage and success are achieved by strategic management of intellectual capital rather than allocation of physical and financial resources. Although intellectual capital is not a tangible and objective factor, it is often measured in order to compare the market value and development of firms and improve their performance. This paper examines the relationship between intellectual capital and firm performance in Iran using the Pulic's model. In this model, value added intellectual coefficient is used to evaluate firms' intellectual capital. Also, the relationship between intellectual capital and firms' market value is examined. In addition to intellectual capital, the relationship between the components of intellectual capital—that is, human and structural capital—and performance is also investigated. The empirical data is collected from 100 firms listed on Tehran Stock Exchange (TSE) during the period 2000–2006. The results support the hypothesis that human and intellectual capital are positively related to performance (Tobin's Q), and intellectual capital can be taken into consideration for improving the performance of Iranian firms. Also, value added intellectual coefficient proves to be an effective tool that can be used by current decision-makers in Iran's capital market. The findings and discussions provided in this paper can be of interest to managers and capital market stakeholders. We emphasize that intellectual capital is the main source of value creation in the modern economy.

The aim of the present research is to study the relationship between intellect capital components and performance evaluation indicators. For measuring intellectual capital, the study uses Pulic’s method [Pulic, A. (2000). VAIC™–an accounting tool for IC management. International Journal of Technology Management, 20(5-8), 702-714.], which consists of three components of physical capital efficiency, human capital efficiency and structural capital efficiency. In the present study first, the value of the intellectual capital of the companies listed on Tehran Stock Exchange over the period 2006-2012 is calculated. Next, the relationship between the components of intellectual capital and financial return of the companies are evaluated. For calculating the financial performance 8 performance indicators in 5 groups presenting market value, profitability, activity, capital return, orientation on value creation are used. In the present research the statistical method used for data analysis is multiple regression and correlation coefficients. The selected sample of research includes 73 companies in continuous way for a time period of 7 years and the size of the company has been considered as a control variable. The findings indicate a positive and significant relationship between intellectual capital and financial performance of companies and a positive effect of the size of company on availability rate of intellectual capital and financial performance of a company

Nowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance.

This paper examines the relationship between Intellectual Capital (IC) and the Performance in Islamic banking vs conventional banking in Gulf cooperation council (GCC). The paper employs content analysis approaches to explore the relationship between intellectual capital and the Performance, comparing Islamic banking vs conventional banking in GCC during 2015-2017. This paper is applying the modified Jones model (Jones, 1991) in order to examine the relationship between the intellectual capital and the performance. The statistical analysis indicated that the overall level of IC in conventional banking quite better than Islamic banking in GCC. The results also report a significant and positive relationship with certain firm characteristics. The paper adds value to the literature on intellectual capital and the performance in listed banks in GCC. This paper is expected to serve as a guide for the regulatory bodies in banking sectors in GCC.