أثر قياس كفاءة رأس المال الفكري على الأداء المالي للوحدات الاقتصادية : دراسة في عينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The Intellectual Capital of the economic unit is represented by a group of employees who possess a set of knowledge and organizational capabilities exclusively.

These capabilities enable them to produce new ideas or develop old ideas that help the economic unit to improve its financial performance and make it in a position that enables them to seize the appropriate opportunity.

The aim of this study is to determine the impact of intellectual capital on the performance of economic units.

This study was conducted in a sample of companies registered in the Iraq Stock Exchange through the use of the latest data.

For the purpose of testing the proposed hypotheses, the structural equation modeling (SEM) method can be used.

After confirming the validity and reliability of the measurement model, it concludes that there is a reliable indicator proving that the intellectual capital (IC) affects the financial performance (financial performance) of the economic units, indicating that the value of listed companies in the Iraqi market for securities can interact with intellectual capital.

In addition, the study results show that intellectual capital and its components are positively correlated with the financial performance of companies.