رأس المال الفكري واثره في القيمة السوقية والاداء المالي - دراسة تطبيقية لعينة من المصارف المدرجة في سوق العراق للاوراق المالية للمدة من ( 2008-2013)

المؤلفون

  • هند ضياء عبد الرسول

الكلمات المفتاحية:

رأس المال الفكري، القيمة السوقية، الاداء المالي

الملخص

تنصرف فكرة البحث إلى طبيعية ونوع العلاقة التي تربط رأس المال الفكري ببعدي القيمة السوقية والأداء المالي لدى عينة متكونة من 20 مصرفا للمدة من 2008-2013 وقد ارتأت الباحثة بناء أربعة نماذج رياضية من خلال معادلة الانحدار المتعدد ولاختبار العلاقات بين المتغيرات تم استخدام عدد من الوسائل الإحصائية المناسبة كالعلاقة الخطية وتساوي التغاير و اختبار (D-W) أما اختبار الفرضيات فقد تم استخدام تحليل بيرسون وتحليل الانحدار الخطي . لقد توصل البحث إلى عدد من الاستنتاجات أبرزها أن امتلاك المصارف الرأس المال الفكري بوصفه موجوداً يسهم في تحقيق الميزة التنافسية ويشير إلى علاقة ارتباط وتأثير موجبة وذات دلالة معنوية بين رأس المال الفكري كل من القيمة السوقية والأداء المالي للمصارف عينة البحث وأخيرا فقد أوصى البحث بضرورة الاستفادة من مقاييس رأس المال الفكري لتشخيص وتعزيز هذا الموجود بما يتماشى و تعظيم قيمة المصرف وتحسين أدائه المالي.

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التنزيلات

منشور

2025-01-14

كيفية الاقتباس

هند ضياء عبد الرسول. (2025). رأس المال الفكري واثره في القيمة السوقية والاداء المالي - دراسة تطبيقية لعينة من المصارف المدرجة في سوق العراق للاوراق المالية للمدة من ( 2008-2013). المجلة العراقية للعلوم الادارية, 10(40), 180–203. استرجع في من https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2981