أثر الموجودات غير الملموسة في الأداء المالي للبنوك القطرية المدرجة في بورصة الدوحة

الملخص EN

This study aimed to identify the Impact of intangible assets on the financial performance of Qatar banks listed in the Doha Stock Exchange.

The data required for the study were collected from the financial statements published for the 6 Qatar banks listed in the Doha Stock Exchange for the period of (2014 -2019).

The researcher used the E-views 7 program to analyze the data collected in this study.

The results of the study showed a statistically significant effect between the intangible assets and the return on the assets, the presence of a statistically significant impact between the intangible assets and the return on stockholders’ equity.

The presence of a statistically significant impact between the intangible assets and the Earnings per share.

The presence of a statistically significant effect between the assets Intangible and debt ratio.

Based on the results, the most prominent recommendations were reached, one of the most important of which is to improve the administrative and financial vision of banks on the importance of investing in intangible assets such as increased technology, software, advertising and customer relationship management to better reflect their impact at their financial performance.