Intellectual capital significantly impacts financial performance of Tehran Stock Exchange companies.
The study looked at how intellectual capital affects the financial performance of companies in the Tehran Stock Exchange. They found that intellectual capital has a significant impact on financial ratios like Return on Assets, Return on Equity, net profit margin, and price-to-earnings ratio. Intellectual capital includes knowledge-based assets like human capital, organizational capital, and customer relationships. The researchers used a mix of deductive and inductive methods, analyzing data from 2008 to 2012.