أثر الإفصاح عن رأس المال الفكري على القيمة السوقية للسهم في البنوك التجارية الأردنية

العناوين الأخرى

The impact of the disclosure of intellectual capital on the market value of shares in Jordanian commercial banks

مقدم أطروحة جامعية

الهضابين، منار فهمي علي

مشرف أطروحة جامعية

علي، أسامة عبد المنعم عبد الجبار

الجامعة

جامعة جرش

الكلية

كلية الاقتصاد و العلوم الإدارية

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2018

الملخص الإنجليزي

This study aims at identifying the effect of the disclosure of intellectual capital on the market value of shares in Jordanian commercial banks by shedding light on the level of disclosure of intellectual, human and structural capital on the market value of the share.

The study population is composed of all Jordanian commercial banks and their shares are traded on the Amman Stock Exchange, while the sample of the study consisted of (13) Jordanian commercial banks.

The researcher used the statistical program (EVIEWS) to analyze the data.

The study reached the most important results which showed that the commercial banks vary widely among them in the prices of their market shares.

The values ranged between JD (0.830 - 9.450) To market prices of bank shares, which is usually linked to factors specific to the bank, especially the market, and may also be specific to the macroeconomic.

It found that the level of disclosure of intellectual capital in general in Jordanian banks was at (57.9%).

Overall disclosure levels ranged between (43.5% - 87.0%), This may indicate that the level of public disclosure is still below the desired threshold of banks by the Bank's customers and by the local community, but also indicates that many banks are clearly seeking to increase the level of disclosure of intellectual capital components she has.

The study recommended that banks should monitor the changes in their share prices, the volume of trading, how investors evaluate the bank's shares, and emphasize the interest of commercial banks in the pursuit of innovative and diversified intellectual assets, and that banks should develop strategic plans to increase the share of intellectual assets from Total assets of the Bank.

And the need for commercial banks to develop structural to achieve the objectives of the Department, and to open the various channels to provide banking services.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• الأسهم
• الأردن
• الإفصاح في المحاسبة
• المصارف التجارية
• القيمة العادلة
• رأس المال الفكري

عدد الصفحات

100

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-835450