أثر الإفصاح عن رأس المال الفكري على القيمة السوقية للسهم في البنوك التجارية الأردنية
Other Title(s)
The impact of the disclosure of intellectual capital on the market value of shares in Jordanian commercial banks
Dissertant
Thesis advisor
علي، أسامة عبد المنعم عبد الجبار
University
Jerash University
Faculty
Faculty of Economics and Administrative Sciences
Department
Department of Accounting
University Country
Jordan
Degree
Master
Degree Date
2018
English Abstract
This study aims at identifying the effect of the disclosure of intellectual capital on the market value of shares in Jordanian commercial banks by shedding light on the level of disclosure of intellectual, human and structural capital on the market value of the share.
The study population is composed of all Jordanian commercial banks and their shares are traded on the Amman Stock Exchange, while the sample of the study consisted of (13) Jordanian commercial banks.
The researcher used the statistical program (EVIEWS) to analyze the data.
The study reached the most important results which showed that the commercial banks vary widely among them in the prices of their market shares.
The values ranged between JD (0.830 - 9.450) To market prices of bank shares, which is usually linked to factors specific to the bank, especially the market, and may also be specific to the macroeconomic.
It found that the level of disclosure of intellectual capital in general in Jordanian banks was at (57.9%).
Overall disclosure levels ranged between (43.5% - 87.0%), This may indicate that the level of public disclosure is still below the desired threshold of banks by the Bank's customers and by the local community, but also indicates that many banks are clearly seeking to increase the level of disclosure of intellectual capital components she has.
The study recommended that banks should monitor the changes in their share prices, the volume of trading, how investors evaluate the bank's shares, and emphasize the interest of commercial banks in the pursuit of innovative and diversified intellectual assets, and that banks should develop strategic plans to increase the share of intellectual assets from Total assets of the Bank.
And the need for commercial banks to develop structural to achieve the objectives of the Department, and to open the various channels to provide banking services.
Main Subjects
Financial and Accounting Sciences
Topics
No. of Pages
100
Table of Contents
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : الإطار العام للدراسة.
الفصل الثاني : الإطار النظري و الدراسات السابقة.
الفصل الثالث : منهجية الدراسة.
الفصل الرابع : التحليل الإحصائي و اختبار الفرضيات.
النتائج و التوصيات.
قائمة المراجع.
American Psychological Association (APA)
الهضابين، منار فهمي علي. (2018). أثر الإفصاح عن رأس المال الفكري على القيمة السوقية للسهم في البنوك التجارية الأردنية. (أطروحة ماجستير). جامعة جرش, الأردن
https://search.emarefa.net/detail/BIM-835450
Modern Language Association (MLA)
الهضابين، منار فهمي علي. أثر الإفصاح عن رأس المال الفكري على القيمة السوقية للسهم في البنوك التجارية الأردنية. (أطروحة ماجستير). جامعة جرش. (2018).
https://search.emarefa.net/detail/BIM-835450
American Medical Association (AMA)
الهضابين، منار فهمي علي. (2018). أثر الإفصاح عن رأس المال الفكري على القيمة السوقية للسهم في البنوك التجارية الأردنية. (أطروحة ماجستير). جامعة جرش, الأردن
https://search.emarefa.net/detail/BIM-835450
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-835450