أثر الإفصاح عن رأس المال الفكري على ربحية الشركات الصناعية المدرجة في بورصة عمان

العناوين الأخرى

The impact of the disclosure of intellectual capital on the profitability of the industrial companies listed on the Amman stock exchange

مقدم أطروحة جامعية

المجالي، يونس حرب عبد الرحمن

مشرف أطروحة جامعية

الحطيبات، خالد عبد محمود

الجامعة

جامعة مؤتة

الكلية

كلية إدارة الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2020

الملخص الإنجليزي

This study aims to investigate the effect of intellectual capital disclosure on the profitability of the Jordanian industrial companies listed in Amman Stock Exchange (ASE).

The is based on three dimensions to measurement of intellectual capital disclosures, namely human capital, structural capital, and customer relational capital.

As well, the study uses financial indicators to measurement of the profitability, such as return on assets (ROA), return on investment (ROI), return on equity (ROE), and net income.

The study population includes all Jordanian industrial companies listed in ASE, and the study sample includes 40 companies, where the study uses the random selection method to selection of the the study sample.

The study used SPSS statistical program and STATA program to analyze the study data, and thus achieve the study objectives.

As a result, the study concluded that intellectual capital disclosures affect ROA, at the same time there is no effect for the intellectual capital disclosures on net income of industrial companies.

However, ROA and ROI are affected by human capital, at the same time ROE and net income of industrial companies are not affected by human capital.

The structural capital affects ROA and ROE, as well as its not effect on ROI and net income of industrial companies.

The customer relational capital affects ROA and ROI, as well as its not effect on ROE and net income of industrial companies.

The study recommended increase interest in intellectual capital in all its components as one of the most important resources owned by the company, which helps in increasing the economic growth of industrial companies, in addition to increasing interest in measuring intellectual capital by accountants of industrial companies to know the impact of this main

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

82

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-1402396