أثر الإفصاح المحاسبي لرأس المال الفكري على كفاءة الأداء المالي للمصارف : دراسة ميدانية المصارف المحلية الفلسطينية- قطاع غزة

الملخص EN

This study aimed to shed light on the accounting disclosure of intellectual capital and its impact on the efficiency of financial performance by applying it to the local Palestinian banks operating in the Gaza Strip.

The research problem was formulated in the following main question: What is the impact of the accounting disclosure of intellectual capital on the efficiency of the financial performance of local Palestinian banks operating in the Gaza Strip? The study adopted the descriptive and analytical approach, through conducting statistical procedures, such as the Pearson correlation coefficient for validity, the Alpha Cronbach coefficient of reliability, the regression model to determine the effect size, the T-difference test for the two independent samples, and the single variance analysis to test the difference between several averages through distributing the questionnaire to employees working for local Palestinian banks in the Gaza Strip.

The researcher retrieved 105 questionnaires out of 117 questionnaires.

The results showed the presence of a direct effect between the accounting disclosure of intellectual capital and the efficiency of financial performance.

The demographic variables also contributed to enhancing a positive effect between the accounting disclosure of intellectual capital and the efficiency of financial performance.

The study recommends the need to raise the level of disclosure of both the cost of acquiring competencies and the cost of maintaining them, and to clarify their impact and presentation in the financial statements.

It is also necessary to promote open discussion sessions between employees and the management to invest in their intellectual energies.