دور الإفصاح المحاسبي عن رأس المال الفكري في تعظيم قيمة الشركة في بيئة الأعمال العراقية

الملخص EN

The study aimed to identify the role of disclosure on intellectual capital as in maximizing of the value of a firm's Business environment in Iraq is explained in order to help the users of financial reports in making better decisions.

The descriptive and analytical approach is used and conducted on a sample of the financial analysts' opinions in the financial brokerage companies.

Hence the Standard Deviations, the Significant Value and the One Sample T-Test are used to test the research hypotheses and to achieve the research goals.

The results showed that, the accounting disclosure for intellectual capital and its components (structural capital, relations capital and human capital) has a role in maximizing the firm value in the Iraqian business environment.