أثر أ رس المال الفكري على الإفصاح المحاسبي بالقوائم المالیة للشركات المساهمة العامة الصناعیة الأردنیة –د ا رسة تطبیقیة

Abstract

This study aimed to identifying the intellectual capital and its impact on accounting disclosure in
the financial statements of the Jordanian industrial public shareholding companies through
studying the dimensions of intellectual capital efficiency (human capital efficiency, structural
capital efficiency, and capital adequacy efficiency) on the level of accounting disclosure of
Jordanian Industrial public shareholder Companies. The sample of the study consisted of 39
Jordanian industrial public shareholding companies listed on the Amman Stock Exchange for the
year 2016. The disclosure indicators were obtained through financial reports for the year ended at
31/12/2016. In order to analyze the data obtained from financial reports simple and multiple
linear regressions analysis was performed to test the hypotheses.
The study recommended the adoption of a clear strategy related to the development of intellectual
capital and its components in industrial companies and executes it because of its strategic role in
achieving the objectives of companies. Industrial companies need to increase their expenditures
allocated to the scientific research and development to improve the company's production and
operational operations, and increase administrative efficiency and productivity of workers.
Industrial companies need to pay more attention to increase the level of investment in human
capital, and to the process of developing competencies, skills وabilities, and stimulating creativity
and innovation among employees, through providing incentives in various forms.