Investigating criteria to measure the value of intellectual capital and determining the effective factors

The goal of this re se arc his to analyze the effective factors on intellectual capital of companies. Due to this goal., we have used a sample of 93 companies from accepted companies at Tehran stock exchange and have analyze these factors through data gathering of this research that are related to the years of study between 2008 and 2014. This research is made of two parts. In the first part of research we have chosen top criteria through analysis of three effective factors on company's performance includes Q Tobin's ratio, ratio of market value and ratio of long-run market value to book value via comparison Adjusted R boolean AND 2 and also coefficients related to each factor which in this research the variable of ratio of Ions-run market to book value has been chosen as a proper criteria.in second part we nave tried to analyze the effective factors on selected top criteria in first part as intellectual capital In this way, there was a positive and significant relation between the variable of growth percent of net profit, intangible assets and financial leverage. Likewise, there is an inverse and significant relation between the variable of boar of director's reward and intellectual capital. Of course there is not a significant relation between the variables of ownership, concentration and size of company and intellectual capital. (C) 2015 IASE Publisher. All rights reserved.