چکیده (انگلیسی):

ABSTRACT: The aim of this study was to examine the relationship between intellectual capital and profitability
models of Huang and Wang and Paulic in listed companies in Tehran Stock Exchange for the period 2007 to 2011.
So, after reviewing literature review of this field of study, needed data from financial statements of 82 companies
are extracted. Then by obtained data, we evaluate the regression model to explain the variable effects of
intellectual capital. The results show that both interfaces of intellectual capital are a significant positive relationship
with corporate profitability.