أثر هيكل الملكية على رأس المال الفكري : دراسة تطبيقية على الشركات المدرجة في بورصة فلسطين

Abstract EN

This study aims to determine the effect of ownership structure on intellectual capital, by applying it to 31 companies listed on the Palestine Stock Exchange for the period from 2015-2019.

The study used the analytical quantitative approach by measuring the effect of the independent variable of ownership structure represented by individual ownership, administrative ownership, family ownership, foreign ownership, and institutional ownership, while the Public model of intellectual capital and its components was used, including human capital, structural capital, and functional capital as indicators to measure the dependent variable with the presence of controlling variables, such as financial leverage, company size, and age of the company .

The study found that the ownership structure represented by each of (administrative ownership, family ownership, foreign ownership, and institutional ownership) negatively affects intellectual capital.

In addition, the financial leverage and the age of the company negatively affect the intellectual capital, while the size of the company positively affects the intellectual capital.