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Today, with the expansion of globalization and increasing competition, the issue of exports to create a competitive advantage, economic growth and prosperity for companies has become more important than ever. In this study, in addition to helping to complete the theoretical literature, especially in the statistical community, we intend to help export companies to pay more attention to intangible resources and make better use of knowledge absorption  capabilities and help improve their performance. The statistical population of this study includes all active industrial export companies in Urmia. In this study, to test the hypotheses, Kolmogorov-Smirnov test was used to test the normality of the data and data analysis was performed by structural equation modeling based on partial least squares (Smart-PLS3) and (SPSS26). The results showed that intangible resources have a positive and significant effect on knowledge absorption capabilities, innovation and export performance. Knowledge absorption capabilities also have a positive and significant effect on innovation and export performance. Finally, the innovation variable plays a mediating role between intangible resources and export performance; This also happens in the ability to absorb knowledge and export performance