دور رأس المال الفكري في تعزيز جودة المعلومات المحاسبية : دراسة تطبيقية في عينة من المصارف العراقية الخاصة

الملخص EN

I discussed this study and one of the important issues and the subject of the role of contemporary measuring the efficiency of intellectual capital in enhancing the quality of accounting information.

That's where today's economy based on knowledge، and represents the intellectual capital important information should be measured and presented in the financial statements in order to provide investors and creditors with important information that helps the users because of its impact on the financial performance of the companies and the future profits and thus make decisions most logical.

The aim of this study is to examine the relationship and influence the efficiency of intellectual capital in the quality of profits and hence the quality of accounting information.

- The study to verify the key assumptions are:- "There is a correlation statistically significant differences between measuring the efficiency of intellectual capital and the quality of accounting information."- "There is a statistically significant effect of measuring the efficiency of intellectual capital and the quality of accounting information"Applied research on a sample of 7 banks، private banks operating in the Iraqi stock market، and using the financial reports for the years (2005-2012).

Was tested these hypotheses through testing and analysis of correlations between variables of the study independent (the efficiency of intellectual capital) and the dependent variable (the quality of accounting information) as well as by the statistical program Spss using (test t) at the level of significance of 5%.، As well as the use of regression analysis simple and multiple in special tests to identify the effect (the efficiency of intellectual capital) in (the quality of accounting information)، and the results were offset by the hypotheses of the study confirmed the importance of the efficiency standards of intellectual capital in the quality of profits and hence the quality of accounting information.