The impact of intellectual capital disclosure in supporting theorganizational performance
Main Article Content
Abstract
Intellectual Capital has become one of important tools to achieve organizations success in the
business world. Therefore, it is important to consider the intellectual capital in order to determine the
economic value of any organizations. The disclosure of intellectual property and its basic components is
essential to show the Organization independency as it has direct impact on its performance. This objective if
the study is to measure the impact of the disclosure of intellectual capital and subsequently on the
organizational performance in selected Iraqi organizations. The study has hypothesized that there is a direct
impact the disclosure of intellectual capital on the organizations performance in selected organizations of
Iraq. The study has employed the descriptive approach and secondary source of data from previous studies
and primary source of date through the questionnaire based survey, which formed the conceptual framework
of the study. The results of the study showed that there is negative impact of the on the intellectual capital if
the organization has not adapted the disclosure.
Article Details
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