M.A. Thesis:

Ownership Gender Diversity and Intellectual Capital

Abstract The main purpose of this study is to determine the relationship between gender diversity in the board of directors and intellectual capital in Tehran Stock Exchange. In today's world economy, knowledge has been replaced by financial and physical capital as the most important asset, and the knowledge-based business environment requires an approach that incorporates new organizational intangible assets such as human resources innovations, customer relationships, Organizational structure and. . . Includes. In a knowledge-based economy, the role of intellectual capital in creating value for organizations is much more than the role of physical capital. Sample data of the companies studied for a period of 5 years from 2013 to 2017after reviewing their information availability, were collected and analyzed in a regression model and finally analyzed by Ivyves software. The results showed that there was a negative relationship between gender diversity in board and intellectual capital and this relationship was significant. The presence of women in the board of directors seems to be due to their particular characteristics, such as conservatism and lack of attention to knowledge assets and more attention to physical assets as a result of the presence of women in the board. Intellectual capital decreases. Keywords: Intellectual Capital, Gender Diversity in Management, Company Size, Financial Leverage

Keywords: Keywords: Intellectual Capital, Gender Diversity in Management, Company Size, Financial Leverage