أثر رأس المال الفكري على األداء المالي في البنوك المدرجة في بورصة عمان

الخاليلة, أشرف حمد رزق (2020) أثر رأس المال الفكري على األداء المالي في البنوك المدرجة في بورصة عمان. Masters thesis, جامعة الشرق الاوسط.

Text أثر رأس المال الفكري على الأداء المالي في البنوك المدرجة.pdf Download (1MB)

Abstract

This study aimed to know the effect of intellectual capital represented in (human capital, structural capital & customer capital) on the financial performance represented by (return on assets, return on equity & earnings per share) in the banking sector listed on the Amman Stock Exchange, where the intellectual capital was measured by relying on the value added intellectual coefficient model of (Pulic, 2000) and its effect on financial performance was measured. In order to achieve the aims of the study, the researcher relied on the financial statements published for these banks and collecting the information necessary to complete the aims of the study. The study population consisted of (16) banks listed on the Amman Stock Exchange for the period between (2012-2018). The descriptive analysis approach was relied and self-correlation and autocorrelation test was used to show the effect of intellectual capital on financial performance. The study reached many results and the most important of them are: statistically significant positive effect for the customer capital on the return on assets in the banks listed on the Amman Stock Exchange, while it was found that there was no statistically significant effect for both human and structural capital on return on assets in banks listed on the Amman Stock Exchange and statistically significant positive effect for the structural capital on the return on equity in the banks listed on the Amman Stock Exchange, while it was found that there was no statistically significant effect for both human and customer capital on return on equity in the banks listed on the Amman Stock Exchange and statistically significant positive effect for the human capital and statistically significant negative effect for the structural capital on the earnings per share in the banks listed on the Amman Stock Exchange, while it was found that there was no statistically significant effect for customer capital on the earnings per share in the banks listed on the Amman Stock Exchange. The study recommended several recommendations and the most important of them are: the need for banks operating in Jordan, whether commercial or Islamic, to pay attention to the disclosure of intellectual capital in its various fields in an appropriate manner for the users of the financial statements and work to give employees in banks training courses and scientific missions in order to develop and obtain new practical experiences.

Actions (login required)

View Item