محمد نظری پور

Contribution to the development of information technologies and communications networks greatly increased the use of knowledge and information globally. Current developments in the business environment is complex and full of life ˓ organizations subject to the introduction of new products, innovation processes and provide increased value is based on modern science. Therefore, managers are required to measure intellectual capital as an important measure to increase business performance and profit organizations. Present research examines the relationship between intellectual capital and its sub-agents (human capital - Capital structure - customer funds) listed companies on the Stock Exchange, and then of course it is the ultimate profit companies. In the survey, 70 companies have been tested. Regression and correlation analysis, a statistical method used to perform the statistical method used have SPSS software for automated regression modeling. The survey results indicate that a significant relationship between intellectual capital and its subclasses (human - structural - client) on the financial performance of companies listed on the Stock Exchange.