The resource-based theory emphasizes the heterogeneity of firms' resources and the existence of capabilities. Nowadays, managing and upgrading knowledge resources determine the success of any organization. In the knowledge economy, intellectual capital as an intangible resource can help a firm to generate economic returns and build competitive advantage along with tangibles. The knowledge economy era is an era driven by innovation, mainly based on the input of intangible assets, which plays decisive roles in the long-term development of enterprises. The product value of enterprises is largely determined by their intellectual capital. Therefore, as pillars of emerging economy , enterprises must strengthen their investments in intellectual capital, and to achieve competitiveness in the market, enterprises must share knowledge with the other members of their networks. The broad objective of this paper was to establish the moderating effect of intellectual capital and its relationship with Firm performance in general. The review of literature that is presented provided conceptual and empirical gap that foremost the basis of the conceptual hypothesis that intellectual capital influences corporate performance that is deduced from general objective of intellectual capital that has a significant influence on corporate performance.