أثر الإفصاح عن رأس المال الفكري على ربحية الشركات الصناعية المدرجة في بورصة عمان

Other Title(s)

The impact of the disclosure of intellectual capital on the profitability of the industrial companies listed on the Amman stock exchange

Dissertant

المجالي، يونس حرب عبد الرحمن

Thesis advisor

الحطيبات، خالد عبد محمود

University

Mutah University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2020

English Abstract

This study aims to investigate the effect of intellectual capital disclosure on the profitability of the Jordanian industrial companies listed in Amman Stock Exchange (ASE).

The is based on three dimensions to measurement of intellectual capital disclosures, namely human capital, structural capital, and customer relational capital.

As well, the study uses financial indicators to measurement of the profitability, such as return on assets (ROA), return on investment (ROI), return on equity (ROE), and net income.

The study population includes all Jordanian industrial companies listed in ASE, and the study sample includes 40 companies, where the study uses the random selection method to selection of the the study sample.

The study used SPSS statistical program and STATA program to analyze the study data, and thus achieve the study objectives.

As a result, the study concluded that intellectual capital disclosures affect ROA, at the same time there is no effect for the intellectual capital disclosures on net income of industrial companies.

However, ROA and ROI are affected by human capital, at the same time ROE and net income of industrial companies are not affected by human capital.

The structural capital affects ROA and ROE, as well as its not effect on ROI and net income of industrial companies.

The customer relational capital affects ROA and ROI, as well as its not effect on ROE and net income of industrial companies.

The study recommended increase interest in intellectual capital in all its components as one of the most important resources owned by the company, which helps in increasing the economic growth of industrial companies, in addition to increasing interest in measuring intellectual capital by accountants of industrial companies to know the impact of this main

Main Subjects

Financial and Accounting Sciences

No. of Pages

82

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-1402396