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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
Thesis advisor
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
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : خلفية الدراسة و أهميتها.
الفصل الثاني : الإطار النظري و الدراسات السابقة.
الفصل الثالث : المنهجية و التصميم.
الفصل الرابع : عرض النتائج و مناقشتها و التوصيات.
قائمة المراجع.
American Psychological Association (APA)
المجالي، يونس حرب عبد الرحمن. (2020). أثر الإفصاح عن رأس المال الفكري على ربحية الشركات الصناعية المدرجة في بورصة عمان. (أطروحة ماجستير). جامعة مؤتة, الأردن
https://search.emarefa.net/detail/BIM-1402396
Modern Language Association (MLA)
المجالي، يونس حرب عبد الرحمن. أثر الإفصاح عن رأس المال الفكري على ربحية الشركات الصناعية المدرجة في بورصة عمان. (أطروحة ماجستير). جامعة مؤتة. (2020).
https://search.emarefa.net/detail/BIM-1402396
American Medical Association (AMA)
المجالي، يونس حرب عبد الرحمن. (2020). أثر الإفصاح عن رأس المال الفكري على ربحية الشركات الصناعية المدرجة في بورصة عمان. (أطروحة ماجستير). جامعة مؤتة, الأردن
https://search.emarefa.net/detail/BIM-1402396
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-1402396