Effects of Components of Intellectual Capital on the Financial Performance of the Cement Industry Accepted at Tehran Stock Exchange, with Regression and Neural Network Approach

Categories of intellectual capital is important that over last few decades that has attracted attention of academic circles. actually change the pattern of corporate and with the emergence of new challenges and compete in the global arena, companies to maintain their competitive advantage should be worth more to think as intellectual capital as a key factor companies to create value and sustain competitive advantage has become known then identification and reporting of intellectual capital issue importance for corporate managers and users of financial statements. In this study, the relationship between intellectual capital components and financial performance of listed companies in the cement industry Studied at the Tehran Stock Exchange. The study period is 2007 to 2011 years. For test the hypotheses and data analysis from method of least squares regression and neural networks are used. The results indicated a significant relationship between intellectual capital and corporate financial performance indicators. On the other research findings can be concluded between intellectual capital and financial performance of companies in the same (similar) craft approach to regression analysis and neural networks value added intellectual coefficient model Polic (VAIC) gives similar results however, the performance impact on capital employed human capital is a significant difference in performance.