The aim of this study is to investigate the effect of company size and financial performance on company value, considering the moderating role of information technology innovation. This study is applied in terms of purpose and descriptive-applied in terms of methodology, and uses a post-event approach for data analysis. The statistical population of the study includes all companies listed on the Tehran Stock Exchange in a 7-year period from 2017 to 2023. After applying the necessary filters, the statistical sample was selected to include 125 companies (875 company-year observations). A multiple regression model with panel data method was used to analyze the data. The results of the study show that all four main hypotheses of the study were confirmed. The findings indicate that: (1) company size has a positive and significant effect on company value; (2) financial performance has a positive and significant effect on company value; (3) information technology innovation significantly moderates the positive relationship between company size and company value and strengthens this relationship; (4) Information technology innovation also significantly moderates the positive relationship between financial performance and firm value and increases its effectiveness. These results indicate that in today's competitive world, information technology, as a strategic factor, plays a vital role in increasing the value of companies and managers should prioritize investment in this area to improve performance and increase organizational value.