تأثير القياس والإفصاح عن رأس المال الفكري على واقع الابلاغ المالي في عينة من الشركات المساهمة في سوق العراق للأوراق المالية

الملخص EN

The current research aims to clarify the concept of intellectual capital and the concept of financial reporting, and to show the impact of measurement and disclosure of intellectual capital on financial reporting in joint stock companies, as the interest in intellectual capital led to many studies to be measured and disclosed in the financial statements, so there was a need to provide Information characterized by appropriateness and honest representation of intellectual capital that enables users of this information to identify the efficiency of capital markets by providing users with better information, as the research relied on the use of descriptive statistics through the use of a questionnaire form that was distributed to a sample of investors in the Iraqi Stock Exchange The research concluded that intellectual capital is the real wealth of the economic unit and the main driver of the performance of economic units and represents the bridge between the market value of shares and the book value of the assets of the economic unit.

The research recommended the necessity of paying attention to intellectual capital and its components in economic units, as it represents the true value of economic units.