أثر الإفصاح المحاسبي عن رأس المال الفكري في تعظيم قيمة المنشاة
محتوى المقالة الرئيسي
الملخص
تهدف هذه الدراسة إلى توضيح مفهوم الإفصاح المحاسبي عن رأس المال الفكري، وذلك من خلال توضيح طبيعة الإفصاح المحاسبي عن رأس المال الفكري ومكوناته، ودوره في تعظيم قيمة المنشاة في بيئة الأعمال الأردنية، بهدف مساعدة مستخدمي التقارير المالية في اتخاذ قرارات رشيدة. واعتمد الباحث كل من المنهج الوصفي والمنهج التحليلي لتحقيق أهدف الدراسة، وتم إجراء دراسة ميدانية في البيئة الأردنية من خلال استقصاء أراء عينة من المحللون الماليون في شركات الوساطة المالية. وتم استخدام المتوسطات الحسابية والانحرافات المعيارية، والقيمة الاحتمالية (sig.)، واختبار (One Sample T-Test) لاختبار الفرضيات ولتحقيق هدف الدراسة. وأظهرت نتائج الدراسة وجود دور ذو دلالة إحصائية للإفصاح المحاسبي عن رأس المال الفكري بمكوناته الثلاثة (رأس المال الهيكلي، رأس مال العلاقات ورأس المال البشرى)، في تعظيم قيمة المنشاة في بيئة الأعمال الأردنية.
التنزيلات
تفاصيل المقالة
المراجع
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