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 inthe financial statements of the Jordanian industrial public shareholding companies throughstudying the dimensions of intellectual capital efficiency (human capital efficiency, structuralcapital efficiency, and capital adequacy efficiency) on the level of accounting disclosure ofJordanian Industrial public shareholder Companies. The sample of the study consisted of 39Jordanian industrial public shareholding companies listed on the Amman Stock Exchange for theyear 2016. The disclosure indicators were obtained through financial reports for the year ended at31/12/2016. In order to analyze the data obtained from financial reports simple and multiplelinear regressions analysis was performed to test the hypotheses.The study recommended the adoption of a clear strategy related to the development of intellectualcapital and its components in industrial companies and executes it because of its strategic role inachieving the objectives of companies. Industrial companies need to increase their expendituresallocated to the scientific research and development to improve the company's production andoperational operations, and increase administrative efficiency and productivity of workers.Industrial companies need to pay more attention to increase the level of investment in humancapital, and to the process of developing competencies, skills وabilities, and stimulating creativityand innovation among employees, through providing incentives in various forms.