Research on the relationship between intellectual capital and listed companies performance of China

Based on the data of 100 Chinese listed companies (50 high-tech companies and 50 other companies), this study investigates the impact of intellectual capital and the constituent elements of intellectual capital on Chinese listed companies performance with regression analysis. The results show that, there is a positive relationship between intellectual capital and performance, and elements of intellectual capital are also positive to the companies performance. Relation capital has the most significant effect whereas structural capital's significance ranks medium and human capital doesn't have a significant effect.