The effect of intellectual capital disclosure on firm value

• Post by: Muthanna mjdes
• April 3, 2024
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Abstract

The research aims to demonstrate the effect of intellectual capital disclosure on firm value using Tobin’s Q scale and demonstrate the mechanism for calculating the level of intellectual capital disclosure using mathematical models. In order to achieve the research objectives and test its hypotheses, the industrial and banking sectors were chosen as the research population, and three companies from each sector were used as a sample for the research. The research’s time limits were based on those companies’ published reports for the years 2018, 2019, and 2020. The extent to which the companies sampled for the research disclosed their capital was stated. Intellectual capital through mathematical models. The research reached a set of conclusions, the most significant of which was that there is an effect of the disclosure of intellectual capital on firm value, as the higher the level of disclosure of intellectual capital, the higher the value of this company.

Muthanna Journal of Administrative and Economic Sciences, 2024,Volume 14, Issue 1, Pages 90-102

DOI:10.52113/6/2024-14-1/90-102