أثر كفاءة رأس المال الفكري على الأداء المالي لشركات صناعة الأدوية المدرجة في بورصة الجزائر : دراسة حالة مجمع صيدال خلال الفترة 2012-2019

الملخص EN

The objective of this study is to demonstrate the effect of the efficiency of the intellectual capital on the financial performance of pharmaceutical companies listed on the Algiers Stock Exchange (Saidal) during the period 2012-2019.

to achieve this goal, we relied on the use of digital data extracted from the records and final financial statements of Saidal.

The results indicate that there is a significant and statistically significant impact of the efficiency of intellectual capital on financial performance through many indicators (return on assets, return on equity, return on preferred shares, revenue growth, net profit to revenue, liquidity, and finally operational efficiency) For Saidal during the period (2012-2019), the intellectual capital contributes to finding solutions to the financial disputes and problems that faces the companies.