أثر القياس و الإفصاح المحاسبي عن رأس المال الفكري على تحسين جودة المعلومات المحاسبية : دراسة ميدانية على بورصة فلسطين-قطاع الخدمات

الملخص EN

The study mainly aimed to demonstrate the measurement effect and the disclosure of the intellectual capital in improving accounting information quality, The researcher defends on descriptive, inductive and deductive methods to show and clarify the theoretical side and analyze the results of the study, The study compromise that: Measurement and disclosure reflect the intellectual capital and the more confidence and financial statements.