STUDY OF THE EFFECT OF INTELLECTUAL CAPITAL COMPONENTS AND FIRM SIZE

Abstract

This study examines the relationship between intellectual capital components sizes listed
company is enhancing the Tehran Stock Exchange. Using a quasi-experimental research and
survey companies listed in Tehran Stock Exchange and the research period from 1381 to is
1390. Due to the limitations of the present study, 27 were selected to participate in the relevant
period. Also according to the method of data collection, the data collected for this study, 270
years - is now. After the selection of the sample, based on Palyk (Model VAIC «coefficient
value added intellectual capital"), the value of intellectual capital in 27 companies over the
period of 10 years (1390-1381) were calculated. All activities related to summarize the data
using EXCEL spreadsheet software was performed using SPSS software was used to analyze
the data. In this study, test hypotheses and determine dependencies between components of
intellectual capital and its relationship with the size of regression and Pearson correlation
coefficients and variables for normality test of Kolmogorov-Asmynvf used.
The results of this study indicate that intellectual capital, human capital and physical capital
have positive and significant relationship with firm size; firm size has a significant negative
relationship. Also, the capital structure and the company do not have any significant
association.