In a knowledge economy, unlike an industrial economy, intellectual capital plays a significant role as a wealth generator compared to other assets in terms of competitive advantage and advancing organizational goals. Knowledge management is the most valuable and strategic resource for organizations, and organizational performance is also a key implementation for achieving their success and superiority. The present study examines the effect of intellectual capital on accounting performance evaluation criteria of companies listed on the Tehran Stock Exchange during the period 2018-2023. The Palik (2000) value added coefficient method was used to measure intellectual capital. Accounting performance evaluation criteria were calculated using four factors: return on equity, return on assets, earnings per share, and operating cash flows. The results show that intellectual capital and its sub-components have a positive and significant effect on accounting performance evaluation criteria, and among them, the effect of human capital is greater than other intellectual capital components.
Keywords: Intellectual capital, accounting performance evaluation criteria, panel data technique.