تكلفة رأس المال الفكري و أثرها على الإفصاح المحاسبي بالقوائم المالية لشركات المساهمة العامة المدرجة في سوق الخرطوم للأوراق المالية

Abstract EN

The study examined the cost of intellectual capital and its impact on the accounting disclosure in financial statements of shareholding companies listed on the Khartoum Stock Exchange Market during the period (2011-2013).

The study aimed at exploring and analyzing accounting models; besides the evaluation of the disclosure of intellectual capital; as well as offering a proposal for measuring of intellectual capital at economic firms.

A descriptive and analytical approach; besides a random sample technique were used in this study.

A fifty-three Questionnaires were distributed for the study sample represented by managers of shareholding companies listed at Khartoum Stock Exchange Market, whereas fifty one were retrieved, i.e., 94% of the total sample size.

The study main findings include the existence of a positive and significant relationship between disclosure of the cost of intellectual capital and increasing the benefit of users of the shareholding companies listed at Khartoum Stock Exchange Market; also the existence of a positive and significant relationship between disclosure of cost of intellectual capital and media content of financialstatements.

The study calls for the necessity of creating an international standard for measuring intellectual capital.