AU - S. R. Seyednezhad Fahim, AU - M. Maleki, AU - S. Yousefnezhad, TI - Effect of Intellectual Capital on Market Criteria in the Performance Evaluation of Accepted Companies in Tehran SEC PT - JOURNAL ARTICLE TA - IJAORLU JN - IJAORLU VO - 3 VI - 2 IP - 2 4099 - http://ijorlu.liau.ac.ir/article-1-230-en.html 4100 - http://ijorlu.liau.ac.ir/article-1-230-en.pdf SO - IJAORLU 2 AB  - The survival of organizations is in the current business and occupational atmosphere depends on the introducing of new products, innovation and proposing value-inducing processes based on modern knowledge. For this, managers have to evaluate intellectual capitals as an important criterion to improve the performance of organizations. The main propose of this research is to study the relationship between intellectual capital and performance indicators of companies. In order to measure the intellectual capital, the value added intellectual capital coefficient has been used which was developed by Pulic. The sample have consists of 146 accepted companies in Tehran Stock Exchange in a seven-year period between 2004 to 2010. The statistical methods used here were correlation analysis and regression pooled least squares by SPSS 18 software. The results showed that there is a meaningful relationship between intellectual capital and Return Stock, Tobin’s Q and market to booking value (MTB). Of course the direction of this relationship and correlation to different industries is different. Keywords: Intellectual Capital, Return Stock, Tobin’s Q, Market To Book Value CP - IRAN IN - LG - eng PB - IJAORLU PG - 0 PT - Research YR - 2013