An analytical theoretical study of the reality of the relationship : between intellectual capital and financial performance in a sample of Arab countries assistant

Abstract EN

Financial sciences researchers are always interested in the intelligent resources topic and its enhancing function in the capabilities of companies and financial and non-financial institutions.

By addressing the relationship analysis.

Samples of studies are included in financial and non-financial companies were counted for a sample of Arab countries.

conducted from 1991 to 2020,Through the intellectual and philosophical review and analysis of those previous studies in the field of linking Intelligent Capital and financial performance, the research is based on a basic problem represented in: What is the extent of congruence in Intelligent Capital variables with financial performance between financial and nonfinancial companies that researchers and writers dealt with, based on that Classification of these studies into two directions, the first being studies that dealt with Intelligent Capital and its impact on performance in financial companies, while the second trend was studies that dealt with Intelligent Capital and its impact on the financial performance of non-financial companies,, and studies in each direction were analyzed in terms of the variables addressed by writers and researchers.

of Intelligent Capital and financial performance, with the aim of first getting to know the variables of Intelligent Capital in financial companies and non-financial companies, in addition to knowing the indicators of financial performance that can be affected by intellectual capital, and the second goal is to reach the extent of congruence or difference between those studies in companies Financial and non-financial as companies rely , whether financial or non-financial, depend on tangible and intangible assets, but they depend to a large extent on assets.

The untouched.

Additionally, several studies have used the static sample to examine the link concerning intelligent assets and performing.

Thus, neglecting the dynamic relation that may exist among the variables.

Also, through this study, a realistic presentation based on studies completed in this field and what are its capabilities within the structure of intangible assets in the company, as well as an increase in interest in the intellectual capital through the legislation of laws and advanced financial allocations over time to ensure the permanence of the development of intangible assets In a way that keeps pace with developed countries in this field within the requirements of promoting the reality of intellectual capital with the release of intellectual capital components within the financial and nonfinancial assets of the company in a transparent manner so that researchers can provide useful information to users and decision-makers in a group of countries covered by previous studies and referred to by the current research.