The Intellectual Capital And Its Revenues On The Investment Applied Research On Sample of Banks Listed on In The Iraq Stocks Exchange
DOI:
https://doi.org/10.33095/jeas.v22i92.460Keywords:
العائد على الاستثمار, رأس المال الفكري , الصناعة المصرفية , الأسهم ., return on investment, intellectual capital ,banking industry, stocks.Abstract
Abstract
The changes that happened in the environment of business have great effects upon organizations with different activities specially the banks which requires the existence of an able opinion resources can adapt with the changes . Accordingly importance put upon intellectual capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual capital represents the more rare resource and highest in ability for production and creation .
The current research studies the relationship between intellectual capital of banks – sample of this research – and the fluctuation of achieved revenues from investment regarding the stocks of the banks .It prevails that an idea indicate that there is ability to enhance the revenue of investment with increasing the value of intellectual capital . Accordingly the research has been applied for sample from private Iraqi banks which are listed in stock market .
Final outcome , the research reached several conclusions and recommendations which concentrated upon the moral of intellectual capital and its effect on the profit of the banks in which the outcomes proved that there is direct relationship between intellectual capital and investment revenue and any increase in the value of the capital of the banks will lead to high profit by relation with revenue upon investment in the assets and vice versa that support the correctness of the hypothesis of this research in its direct negative frame . among recommendations upon private Iraq banks is to focus more upon intellectual capital and show its value in the annual financial statements and reports
Downloads
Published
Issue
Section
License
Articles submitted to the journal should not have been published before in their current or substantially similar form or be under consideration for publication with another journal. Please see JEAS originality guidelines for details. Use this in conjunction with the points below about references, before submission i.e. always attribute clearly using either indented text or quote marks as well as making use of the preferred Harvard style of formatting. Authors submitting articles for publication warrant that the work is not an infringement of any existing copyright and will indemnify the publisher against any breach of such warranty. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of the publisher unless otherwise agreed.
The editor may make use of Turnitin software for checking the originality of submissions received.
