Impact measurement and disclosure of accounting for intellectual capital to improve the quality of accounting information (field study on the Palestine Exchange - the services sector) أثر القياس والإفصاح المحاسبي عن رأس المال الفكري على تحسين جودة المعمومات المحاسبية دراسة ميدانية على بورصة فلسطين قطاع الخدمات

الطويل, عصام محمد (2018) Impact measurement and disclosure of accounting for intellectual capital to improve the quality of accounting information (field study on the Palestine Exchange - the services sector) أثر القياس والإفصاح المحاسبي عن رأس المال الفكري على تحسين جودة المعمومات المحاسبية دراسة ميدانية على بورصة فلسطين قطاع الخدمات. Al-Aqsa University Journal (Humanities Series), 22 (1). pp. 210-245. ISSN 2070 - 3147 (Print), ISSN 2518-5810 (Online)

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Abstract

The study mainly aimed to demonstrate the measurement effect and the disclosure of the intellectual capital in improving accounting information quality, The researcher defends on descriptive, inductive and deductive methods to show and clarify the theoretical side and analyze the results of the study, The study compromise that: Measurement and disclosure reflect the intellectual capital and the more confidence and financial statements. Key words: Measurement, disclosure, capita intellectual, the quality of accounting in formation.

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