The effect of disclosing intellectual capital on the quality of accounting information

الملخص EN

This research deals with intellectual capital as one of the modern accounting literature, it is representing companies’ wealth which assists them to gain profit.

Therefore, companies start to pay more attention and have taken significantly, an important place in the company's capital.

Useful accounting information is critical to manage businesses; this research concentrate on showing the concepts, theories, and principles of intellectual capital, also addressing its effect on quality of accounting information disclosed in financial reports, the research problem can be formulated in the following question: Dose the disclosure of intellectual capital affects the quality of accounting information? The researchers depend on an exploratory study by scanning the field for several persons specialized in Accounting by using a questionnaire to determine the effect of intellectual capital components on the quality of accounting information.

The most important findings of the resulting of the research: There is a good positive and direct correlation between the disclosing intellectual capital components and quality of accounting information.

And recommends organizations who interested in accounting studies to find approaches for disclosing the elements of intellectual capital with financial reports.